# Nebraska · Corporation — Annual Report Filing Requirements by State for LLCs and Corporations

For Nebraska · Corporation, state is Nebraska; entity type is Corporation; filing frequency is Biennial; deadline is due on March 1 of each even-numbered year; dissolution consequence is the corporation will be administratively dissolved if the report and proper occupation tax are not received by April 15, recorded from its source on 2026-09-01.

- **state:** Nebraska _(our reading, not quoted from the source)_
- **entity type:** Corporation _(our reading, not quoted from the source)_
- **filing frequency:** Biennial _(our reading, not quoted from the source)_
- **deadline:** due on March 1 of each even-numbered year _(verified: appears in its own passage below)_
- **dissolution consequence:** the corporation will be administratively dissolved if the report and proper occupation tax are not received by April 15 _(verified: appears in its own passage below)_

## What the source says

> Each domestic corporation subject to the Nebraska Model Business Corporation Act shall deliver a biennial report to the Secretary of State, as of January 1 of each even-numbered year, in such form as the Secretary of State may prescribe.

## Where each value comes from

This source states these in separate places, so each value is shown with the passage that states it.

### deadline

> The report and occupation tax shall be due on March 1 of each even-numbered year and shall become delinquent if not filed and paid by April 15 of each even-numbered year.

### dissolution consequence

> The notice shall state that the report has not been received, that the report and occupation tax are due on March 1, and that the corporation will be administratively dissolved if the report and proper occupation tax are not received by April 15.

## Source

- https://nebraskalegislature.gov/laws/statutes.php?statute=21-301

Last verified: 2026-09-01. Review by: 2027-09-01.
Part of [Annual Report Filing Requirements by State for LLCs and Corporations](https://referencesource.org/state-annual-report-filing-requirements/).