Nebraska biennial occupation tax report

File the biennial occupation tax report with the Nebraska Secretary of State and pay the fee (Occupation tax based on paid up capital, $26 minimum).

When: By March 1 of even numbered years.
Agency: Nebraska Secretary of State
Applies to: Corporations registered in Nebraska.
Fee: Occupation tax based on paid up capital, $26 minimum
If missed: Administrative dissolution after continued failure
Source: sos.nebraska.gov, read October 22, 2026

Jay explains

Nebraska corporations file a biennial occupation tax report between January 1 and March 1 of even numbered years. Nebraska LLCs file in odd numbered years, by April 1.

Next dates

For a calendar year company. Shown as the agency states them; if a date falls on a weekend, file before it.

March 1, 2028

Also in Nebraska

Nebraska biennial report Nebraska biennial report Nebraska nonprofit biennial report Nebraska charitable solicitation registration: not required Nebraska corporate income tax return Nebraska corporate estimated tax payment Nebraska pass through entity return Nebraska personal income tax return with business income Nebraska unemployment insurance wage report Nebraska annual withholding reconciliation Nebraska sales tax return

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Your company's compliance calendar

Three answers to start. Refine it after.

What kind of organization is it?

An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.

State of formation

Employees

Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.

Where is it based? The state of the office, or of most of the people

A company based outside its state of formation is registered in both and files in both.

More about the company: other states, payroll, dates, abroad

Company name

Date registered in each other state

Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.

Who runs payroll?

Fiscal year ends in

Date of formation

Needed for states that key filings to the anniversary of formation.

Annual revenue

Some taxes start at a revenue threshold.

We pay independent contractors We offer a retirement plan (401(k), SIMPLE, SEP)

Outside the United States We hold a bank or financial account outside the US A person or company outside the US owns 25% or more of it We own 10% or more of a company outside the US We pay people or companies outside the US

Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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