| NEBRASKA |
| Name |
Must contain words Corporation, Company, Incorporated, Inc., Co., Corp., Limited Liability Company, Ltd. Liability Company, Ltd. Liability Co., Limited, L.L.C., LLC or Ltd. Fictitious name filing fee is $100. |
| Information about Directors and Officers |
Company must have at least one Director, who can hold all officers position. No requirements for age or residence. It is not required to list Directors and Officers in the Articles of Incorporation. |
| Requirements for address |
Home or Office street can be considered as company address. P.O. Box is not admissible. |
| Registered Agent |
Registered Agent is required if you do not live or have an office in Nebraska. Otherwise, you can be your Own Registered Agent. |
| Shares/Stock information |
Number of shares at a no par value is at your discretion. An increase in shares may cause an increase in initial fees. |
| Annual statement |
An Annual Report must be filed with the Secretary of State between January 1 and April 15 of each year on the prescribed form. The fee is based on property value with a minimum payment of $15. |
| State fees |
$65 State filing and license fee. |
| Income tax rate |
Tax rates are 5.58% of the first $50,000 of taxable income and 7.81% of taxable income over $50,000. |
| Franchise tax |
No franchise tax. |
| S Corporations |
Status is recognized by the State. A separate State election from federal election is not required. |
| License requirements |
Most businesses must obtain a license and pay a fee if operating in the State. Check with the State to make sure your business is complying with the license requirements for your particular profession. |
| Corporate records |
The Articles of Incorporation and Bylaws, the minutes of shareholder and director meetings, names and addresses of current directors and officers and the most recent annual report must be kept at the principal office of the Corporation. |
