Nebraska LLC annual report & franchise tax deadlines 2026-2027
Every recurring Nebraska filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.
LLC
| Report | Biennial Report Confirmed on official page |
|---|---|
| Due | By Apr 1 of each odd-numbered year |
| State fee | $30 (paper form fee) |
| How often | biennial |
Corporation (C & S corp)
| Report | Biennial Report and Occupation Tax Confirmed on official page |
|---|---|
| Due | By Mar 1 of each even-numbered year |
| State fee | Occupation tax by paid-up capital, from $26 |
| How often | biennial |
Franchise & entity-level taxes
| No separate statewide franchise or entity-level tax listed for this state. |
State income & estimated tax
| Corporate income tax | Yes |
|---|---|
| C corp return | Apr 15 (1120N) — verify |
| Partnership / S corp return | Mar 15 (1065N / 1120-SN) |
| Corporate estimates | Apr 15, Jun 15, Sep 15, Dec 15 (follows the federal corporate schedule) |
General pattern — verify Calendar-year pattern; confirm with the revenue department.
Sales tax
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.
General pattern — verify Your assigned frequency and due day appear in your state tax account.
IRS disaster postponements in Nebraska
- NE-2026-08: federal deadlines postponed to Jan 7, 2027 (incident began Sep 9, 2026) — Knox County
- NE-2026-07: federal deadlines postponed to Feb 1, 2027 (incident began Jun 9, 2026) — Sioux County
- NE-2026-06: federal deadlines postponed to Feb 1, 2027 (incident began May 16, 2026) — Dawes County
- NE-2026-05: federal deadlines postponed to Feb 1, 2027 (incident began May 15, 2026) — Buffalo, Fillmore, Gage, Jefferson, Nemaha, Richardson, Thayer, Thurston, and Howard counties
- NE-2026-04: federal deadlines postponed to Feb 1, 2027 (incident began Apr 22, 2026) — Custer County
- NE-2026-03: federal deadlines postponed to Feb 1, 2027 (incident began Mar 12, 2026) — Morrill, Garden, Arthur, Keith, Grant, Lincoln, Dawson, Frontier, Saunders, and Red Willow counties
IRS relief is federal. Whether Nebraska follows the postponement for state returns varies — check the state revenue department.
Your Nebraska calendar
Add your formation month/year to date anniversary-based reports. Calendar-year filers; weekend and federal-holiday dates roll to the next business day.
Upcoming deadlines
Not tax advice — verify each date with the linked source. Fiscal-year filers' dates differ.
Tools that help you stay compliant
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Nebraska deadline FAQ
When is the Nebraska LLC annual report due?
By Apr 1 of each odd-numbered year.
How much does the Nebraska LLC annual report cost?
State fee: $30 (paper form fee).
When is the Nebraska corporation annual report due?
By Mar 1 of each even-numbered year. Fee: Occupation tax by paid-up capital, from $26. S corporations file the same report as other corporations.
Does Nebraska have a franchise tax or annual LLC tax?
We don't list a separate statewide franchise or entity-level tax for Nebraska. Income and sales taxes may still apply.
When are Nebraska business income tax returns due?
C corporations: Apr 15 (1120N) — verify. Pass-through entities (partnerships, S corps): Mar 15 (1065N / 1120-SN). These are general calendar-year patterns — confirm with the state revenue department.
How often do I file Nebraska sales tax?
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.
What happens if I miss a Nebraska deadline?
Most states charge a late fee or penalty and interest, and an entity that keeps missing its annual report can lose good standing and eventually be administratively dissolved. Check the official source for the exact penalty and reinstatement steps.
Official sources
- https://sos.nebraska.gov/business-services/annualbiennial-reporting
- https://revenue.nebraska.gov
- https://sos.nebraska.gov/new-online-business-filing-system
- https://sos.nebraska.gov/business-services/forms-and-fee-information
- https://nebraskalegislature.gov/laws/statutes.php?statute=21-301
- https://nebraskalegislature.gov/laws/statutes.php?statute=21-303
- https://sos.nebraska.gov/business-services/reinstatement-information
Federal dates: IRS Publication 509. Disaster relief: IRS tax relief in disaster situations.
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