Key figures
Nebraska compliance
2026, with sources
- Biennial report and occupation tax
- Mar 1, even yearsCorporations; delinquent if not filed and paid by April 15.
- Occupation tax basis (foreign corporations)
- Nebraska propertyValue of real estate and personal property employed in Nebraska.
- Certificate of authority fee
- Set by the Secretary of StatePublished in the Secretary of State’s fee schedule.
- Franchise tax
- None
Qualifying a Delaware corporation
A Delaware corporation doing business in Nebraska applies to the Secretary of State for a certificate of authority, with a Delaware certificate of good standing and a Nebraska registered agent. The filing fee is on the Secretary of State’s fee schedule.
After that, Nebraska asks for a biennial report and occupation tax, not an annual report. Corporations file in even-numbered years by March 1, and the filing becomes delinquent after April 15. For a foreign corporation the tax is measured by the value of the real estate and personal property it employs in Nebraska.
The tax calendar
The 1120N is due on the 15th day of the fourth month after year end, with a federal extension carrying over to Nebraska up to a seven-month total. Withholding runs through the Department of Revenue, with the annual W-3N reconciliation in January. Unclaimed property is reported to the State Treasurer by November 1.
Take a Delaware company that registers in Nebraska in May 2027 after hiring its first engineer in Lincoln: its first biennial report and occupation tax are due March 1, 2028, and its first 1120N covers calendar 2027, due April 15, 2028.
Local licenses
Nebraska does not issue a general state business license. Omaha, Lincoln and other cities handle local occupation and zoning permits, and the state registrations are with the Secretary of State, the Department of Revenue and the Department of Labor.
Deadlines
- Mar 1 of even years; delinquent after Apr 15Biennial report and occupation tax (corporations)
- 15th day of the 4th month after year endCorporation income tax return1120N
- Nov 1Unclaimed property report
The federal baseline
This page covers what Nebraska adds. The federal rules underneath it apply here too.
Common questions
When is the Nebraska report due?
Every two years, in even-numbered years. The biennial report and the occupation tax are due March 1 and become delinquent if not filed and paid by April 15. After that, a foreign corporation’s certificate of authority can be revoked.
What is Nebraska’s occupation tax?
It is a fee the Secretary of State collects with the biennial report, separate from income tax. For a foreign corporation it is measured by the value of the real estate and personal property it uses in Nebraska, so a startup with a leased office and a few laptops pays at the low end of the schedule.
Compliance next door
- SDSouth Dakota complianceRegister for $750, file a $55 annual report around each registration anniversary, and report unclaimed property by Oct 31. There is no income tax return.
- IAIowa complianceRegister with the Secretary of State for $100, file a $60 biennial report by April 1 of even years, and file the IA 1120 by April 30. No franchise tax applies.
- MOMissouri complianceQualify with the Secretary of State for $155, file a $20 online annual report in the qualification month each year, and file the MO-1120 by the 15th day of the fourth month.
- KSKansas complianceRegister with the Secretary of State for $115, file the biennial information report and the K-120 by the 15th day of the fourth month, and report unclaimed property by November 1.
- COColorado complianceRegister with the Secretary of State for $100, file a $25 periodic report each year, and register separately with any home-rule city you do business in. No franchise tax.
- WYWyoming complianceA Delaware corporation registers in Wyoming for $150 and files an annual report each anniversary month with a license tax of at least $60; there are no state income tax returns.
More of the Nebraska guide
- AccountingAccounting and state tax in NebraskaCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in NebraskaSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in NebraskaPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in NebraskaWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- AdvisoryAdvisory: credits and decisions in NebraskaCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.