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Nebraska runs the same statewide odd-year drumbeat as Iowa — and hides a much harder landing behind it. The statute (Neb. Rev. Stat. § 21-125) puts every LLC on the same clock: the first biennial report "must be delivered to the Secretary of State between January 1 and April 1 of the odd-numbered year following the calendar year in which a limited liability company was formed," then each subsequent odd-numbered year. Form your LLC in 2025 or 2026 and your first report lands in the same window as everyone else's: January 1 – April 1, 2027. The fee is modest — $25 filed electronically, $30 on paper (§ 21-192) — and there's no late fee at all. What Nebraska adds is a strange mercy with a sharp edge: per the Secretary of State, an LLC report due April 1 doesn't become delinquent until June 16 — and once that date passes, the state doesn't nibble with penalties. It administratively dissolves the delinquent companies outright, in a batch: the SOS's own reinstatement page is organized around a single statewide dissolution date (LLCs delinquent in the last odd-year cycle were dissolved June 17, 2025). An off year like 2026 means nothing is due — and, as in Iowa, that silence is exactly how the January–April 2027 window gets missed.
| Item | Nebraska LLC |
|---|---|
| What's due | Biennial Report with the Secretary of State — name, designated office, agent for service of process, principal office (§ 21-125) |
| When | January 1 – April 1 of every odd-numbered year — statewide, same years for every LLC. Next window: Jan 1 – Apr 1, 2027 |
| First one | The first odd-numbered year following the calendar year of formation — formed any time in 2025 or 2026 → first report due in the 2027 window (§ 21-125(c)) |
| Fee | $25 electronically / $30 in writing (§ 21-192(1)) |
| Late fee | None. Nothing is charged between April 1 and the delinquency date |
| The fuse | Report not filed by June 16 of the filing year = delinquent (SOS): "If your annual/biennial report is not filed … by the delinquency date, your company will be administratively dissolved or have its authority administratively revoked" |
| The drop | Dissolution comes as a statewide batch right after the delinquency date — the SOS's reinstatement instructions are keyed to a single date per cycle (e.g., LLCs "Administratively Dissolved/Revoked on June 17, 2025") |
| Reinstatement (domestic) | Application for reinstatement + delinquent report + fee, by mail or in person only — online filing is not available (SOS reinstatement page) |
| Reinstatement (foreign) | Not available. "Foreign Limited Liability Companies … cannot file for reinstatement" — a revoked foreign LLC starts over with a new Application for Certificate of Authority ($100 online / $110 paper, § 21-192(1)(a)) |
| 5+ years out | Inactive over 5 years → late reinstatement, $500 application fee (§ 21-192(5)), plus past report fees |
| Where | Nebraska SOS Document eDelivery · sos.nebraska.gov |
Own both an LLC and a corporation in Nebraska? Their clocks alternate. Per the same SOS page, corporations file their biennial occupation-tax report in even-numbered years (due March 1, delinquent April 15) while LLCs file in odd-numbered years (due April 1, delinquent June 16). Every single year, one of your Nebraska entities has a deadline and the other doesn't — with different due dates and different delinquency dates. That's four dates across two interleaved cycles, and remembering the wrong pattern in the right year looks exactly like being on time.
Nebraska's staircase is short and steep. Between April 1 and June 16 nothing happens — no late fee, no interest, and filing in that stretch costs the same $25 as filing in February. Owners learn this, and the "real" deadline quietly becomes mid-June in their heads. The trouble is what sits on the other side of June 16: not a penalty tier, but the guillotine. The SOS's language is unconditional — miss the delinquency date and "your company will be administratively dissolved" — and the batch nature of the drop means there's no individualized warning shot between you and the statewide dissolution date. A dissolved Nebraska LLC then discovers the repair path is the most paperwork-bound part of the whole system: the domestic reinstatement application can't be filed online (mail or walk it in to Lincoln), and if the dissolution happened in an earlier cycle you first have to email the SOS just to get the right worksheet. Wait more than five years and the application fee alone becomes $500 (§ 21-192(5)) — twenty times the report fee that started it. And if the entity is a foreign LLC registered into Nebraska, there is no repair path at all: revocation is permanent, and the only way back is re-qualifying from scratch as if you'd never been there. If you're staring at a dissolved status right now, the general triage order is in what to do if you missed your annual report — Nebraska's version is fixable, but only on paper, and only if you're the domestic entity.
| Where you are | What it costs |
|---|---|
| On time (Jan 1 – Apr 1, odd year) | $25 online / $30 paper |
| April 2 – June 16 | Nothing extra — file late, no penalty |
| After June 16 | Administratively dissolved in the statewide batch — wind-up only |
| Domestic reinstatement | Paper-only application + delinquent report + fees (contact SOS for prior-cycle dissolutions) |
| Inactive 5+ years | $500 late-reinstatement application (§ 21-192(5)) + past report fees |
| Foreign LLC revoked | No reinstatement — new Certificate of Authority, $100 online / $110 paper |
Nebraska is the sixth member of the biennial club alongside New York, California, Indiana, Kansas, and Iowa — and it's Iowa's near-twin: the same statewide odd-year cadence, the same January 1 – April 1 window, drawn from the same uniform act. If you hold LLCs in both states, the two reports can be filed the same morning (Iowa runs $30 online to Nebraska's $25). The resemblance ends at what a miss costs. Iowa answers a missed window with a notice and a 60-day cure; Nebraska answers June 16 with the batch. Where Iowa protects your name for five years and lets you reinstate online-adjacent with relation-back, Nebraska's reinstatement is paper-only, turns into a $500 filing after five years, and — for foreign LLCs — doesn't exist. The no-late-fee silence puts Nebraska in the same family as Wisconsin and Michigan, where the first consequence you feel is structural, and its one-day statewide drop echoes Arkansas's January 31 revocation proclamation — except Arkansas at least charges you money first. The 50-state table shows every state's cadence — including which of your other states expects something in the even years Nebraska doesn't.
A deadline that skips every other year, with a hidden second deadline ten weeks later, is built to be lost. EntityMinder pins Nebraska's odd-year window, reminds you when it opens January 1 and before April 1 — and treats June 16 as the cliff it actually is. The beta waitlist is open; planned pricing is $9/month.
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