State & Federal Reporting

Nebraska mandates biennial reports for most businesses, filed with the Nebraska Secretary of State to update company information. Additionally, the Corporate Transparency Act requires many businesses to submit Beneficial Ownership Information (BOI) reports to FinCEN, disclosing their beneficial owners.

State of Nebraska Reporting


Corporations operating in Nebraska must submit a biennial report every two years during designated periods to maintain active registration status, with corporations and professional corporations required to file their biennial occupation tax reports in even-numbered years.



Limited Liability Companies ((LLC)

LLCs operating in Nebraska must submit a biennial report during the designated reporting periods to maintain their active registration status. LLCs are required to file their biennial occupation tax reports in odd-numbered years.




Business ventures that involve seller support in marketing strategies, often referred to as business opportunities or franchises, must adhere to the guidelines outlined in the Seller-Assisted Marketing Plan Act (SAMP Act). This legislation outlines specific obligations regarding information disclosure to potential buyers, elements that must be included in marketing agreements, necessary documentation, and associated costs. The Bureau of Securities oversees these types of business arrangements, ensuring they function under the SAMP Act’s stipulations.


Seller-Assisted Marketing Plan Act (SAMP Act) – Nebraska Department of Banking and Finance

Federal Reporting

Effective January 1, 2024, many U.S. businesses including corporations, LLCs, and foreign companies registered domestically must report beneficial owner information once to FinCEN, with varying deadlines based on the company’s creation or registration date, unless updates are needed later. This one-time reporting requirement involves electronically submitting the beneficial ownership information through FinCEN’s website.