How to Start Your Own LLC in Nebraska

This guide walks you through every essential step—from choosing and reserving your LLC name to filing state paperwork, handling taxes, and staying compliant long-term. By the end, you'll have a clear roadmap to legally forming and maintaining your Nebraska LLC.

1. Choose a Name for Your Nebraska LLC

Selecting the right business name is one of the most important early decisions you'll make. Your LLC name represents your brand, creates the first impression for customers, and must meet Nebraska's legal requirements.

Before settling on a name, start by clearly defining your business concept. Understanding what products or services you offer, who your target audience is, and how you want your brand to be perceived will make the naming process much easier.

It's also helpful to involve others. Ask trusted friends, family members, or colleagues for feedback on your name ideas. Fresh perspectives can highlight potential issues or spark better ideas you may not have considered.

Once you have a shortlist, conduct online research. Check whether matching domain names are available and search social media platforms to ensure there aren't similar businesses using confusingly close names. You can also use online business name generators for inspiration, though they should only supplement—not replace—your own creativity.

Nebraska LLC Naming Rules

Nebraska law requires that your LLC name:

• Includes the words "Limited Liability Company" or an abbreviation such as LLC or L.L.C.
• Is clearly distinguishable from all other registered business names in Nebraska
• Does not include words that could imply affiliation with a government agency (such as "Treasury," "FBI," or "State Department")

After confirming state availability through the Nebraska Secretary of State's business name search, you should also check the U.S. Patent and Trademark Office (USPTO) database to ensure your name isn't already federally trademarked.

Reserving Your LLC Name

If you're not ready to file immediately, Nebraska allows you to reserve your LLC name for up to 120 days. Name reservations must be submitted by mail—online reservations are not available.

You'll need to download the name reservation form from the Secretary of State's website and mail it along with the $30 filing fee to:

Robert B. Evnen, Secretary of State
P.O. Box 94608
Lincoln, NE 68509

Doing Business As (DBA) / Trade Name in Nebraska

Sometimes, you may want to operate under a name different from your official LLC name. In Nebraska, this is known as a Trade Name (commonly called a DBA—"Doing Business As").

A trade name is useful if you plan to offer multiple product lines or operate under different brand identities while keeping one legal LLC. For example, an LLC named JJ's Waffles LLC could register JJ's Muffins as a trade name without forming a new company.

Registering a trade name also allows you to open bank accounts and accept payments under that alternate business name.

How to Register a Trade Name

To register a trade name in Nebraska, you must:

• Download the Trade Name application from the Secretary of State's website
• Mail the completed form along with the $110 filing fee to: Secretary of State's Office, Business Services Division, P.O. Box 94608, Lincoln, NE 68509

In addition to filing, Nebraska law requires you to publish a legal notice announcing your trade name registration in a newspaper of general circulation where your business is located. Once published, the newspaper will issue a notarized Affidavit of Publication, which must be submitted to the Secretary of State within 45 days.

Accuracy is critical—any errors in the notice require republication, which can cause delays and additional costs.

2. Appoint a Registered Agent

Every Nebraska LLC must designate a registered agent. This individual or business entity is responsible for receiving official documents such as legal notices, state correspondence, and tax forms on behalf of your LLC.

A registered agent in Nebraska must:

• Be at least 18 years old
• Have a physical street address in Nebraska (P.O. Boxes are not allowed)
• Be available during normal business hours
• Be authorized to do business in Nebraska if the agent is a company

You may act as your own registered agent, but doing so requires you to remain available at the listed address during all business hours. Many business owners choose a professional registered agent service for added privacy, flexibility, and compliance support.

3. Decide on Your LLC's Management Structure

Nebraska LLCs can be structured as either member-managed or manager-managed.

In a member-managed LLC, all owners (members) participate in daily operations and decision-making. This structure is common for small businesses with a limited number of owners who want hands-on involvement.

A manager-managed LLC, on the other hand, appoints one or more managers—who may or may not be members—to handle daily operations. This option works well when some members prefer to remain passive investors.

Unless otherwise stated in your Certificate of Organization, Nebraska automatically classifies your LLC as member-managed.

4. File the Certificate of Organization

To officially form your LLC, you must file a Certificate of Organization with the Nebraska Secretary of State.

The Certificate must include:

• LLC name
• Principal office address
• Registered agent name and address
• Organizer's name and address

You can file online or by mail. Online filing costs $100 and is typically processed within 1–2 business days. Mail or in-person filings cost $110 and usually take about 5 business days, excluding mailing time.

Nebraska Secretary of State Contact Information

Business Services Division
1201 N Street, Suite 120
Lincoln, NE 68508

Phone: (402) 471-4079
Email: sos.corp@nebraska.gov

5. Create an Operating Agreement

Although Nebraska does not legally require LLCs to have an Operating Agreement, having one is strongly recommended—even for single-member LLCs.

An Operating Agreement clarifies ownership, responsibilities, profit distribution, and dispute resolution procedures. It also helps reinforce your LLC's limited liability protection and is often requested by banks and investors.

A well-drafted Operating Agreement typically covers ownership details, management authority, voting rights, financial arrangements, recordkeeping practices, and procedures for adding or removing members. While templates are available online, having an attorney review or draft your agreement can prevent costly legal disputes later.

6. Obtain an Employer Identification Number (EIN)

An EIN is issued by the IRS and functions like a Social Security number for your business. It is required if your LLC has multiple members, hires employees, or elects corporate tax treatment.

Applying for an EIN is free and can be done directly through the IRS website. The application must list a "responsible party," who is an individual controlling the business's finances and operations.

7. Licenses and Permits

Nebraska does not issue a general statewide business license, but many businesses require industry-specific, local, or federal permits.

Depending on your activities, you may need professional licenses, health permits, zoning approvals, or sales tax registration. If you sell taxable goods or services, you must register for a Nebraska sales tax permit.

The Nebraska One Stop License and Inspection Portal is the best place to identify licensing requirements based on your business type and location. Operating without required licenses can result in fines, penalties, or business closure.

8. Understand Your LLC's Tax Treatment

By default, Nebraska LLCs are taxed as pass-through entities. This means profits and losses flow directly to the owners' personal tax returns.

• Single-member LLCs are taxed like sole proprietorships
• Multi-member LLCs are taxed as partnerships

LLCs may also elect C-Corporation or S-Corporation tax status if it better suits their financial strategy. S-Corp status, in particular, can reduce self-employment taxes when structured correctly, though it comes with payroll and compliance requirements.

Consulting a tax professional is highly recommended before making a tax election.

Additional Ongoing Requirements

After formation, you should open a dedicated business bank account, apply for a business credit card, and obtain appropriate insurance coverage to protect your assets.

Nebraska LLCs must also file a biennial report by April 1 of every odd-numbered year. The filing fee is $25 online or $30 by mail.

Maintaining proper records, insurance, and compliance will help protect your LLC's legal standing and long-term success.

Nebraska LLC FAQs