Form Your Nebraska S Corporation
Incorporate in the Cornhusker State and elect S-corp status to pass income through to owners, cut self-employment tax, and keep compliance simple with biennial reporting
Filed in Nebraska
The Cornhusker State · NE
- State filing fee$100
- Processing time3-5 business days online; 1-2 weeks mail. Fee based on authorized capital stock ($60 min for first $10k) plus $5/page recording
- Our formation feeFree (you pay $100 if you choose a paid plan)
- Annual report~$26-$30 + capital-based occupation tax — due Biennial occupation tax, even years
- State tax rate4.55% corporate income tax
Form your Nebraska S-Corp — pay only the state filing fee, nothing more.
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Everything to launch your Nebraska S-Corp
Free formation means you pay only the $100 state filing fee. All core services are included at no extra charge.
Articles of Incorporation filing
We prepare and submit your Articles of Incorporation to the Nebraska Secretary of State.
Registered agent
Required in Nebraska — we act as your agent for the first year.
EIN from the IRS
Your federal Tax ID — required to open a US business bank account and file taxes.
Corporate bylaws
Professionally drafted corporate bylaws — defines ownership, voting, and profit splits.
Benefits of forming an S-Corp in Nebraska
Nebraska pairs a stable, diversified economy with affordable incorporation costs and biennial reporting, making it a practical home for an S corporation that wants to minimize self-employment tax through payroll and distributions. With Berkshire Hathaway, Mutual of Omaha, low unemployment, and a 4.55% corporate income tax, the Cornhusker State offers a reliable base for owner-operated businesses electing pass-through treatment.
Pass-through taxation avoids the entity-level double tax C corporations face
Payroll-tax savings: distributions beyond a reasonable W-2 salary escape self-employment tax
Limited liability protects personal assets from business debts and lawsuits
Biennial (not annual) reporting reduces ongoing Nebraska compliance burden
Central US location with a stable, diversified, agriculture-anchored economy
Strong financial-services presence, home to Berkshire Hathaway and Mutual of Omaha
Low cost of living, affordable commercial real estate, and a reliable workforce
Affordable $100 state incorporation fee with online filing in 3-5 business days
Key features of a Nebraska S-Corp
- Pass-through taxation, no entity-level double tax
- Payroll-tax savings on distributions above a reasonable salary
- Form 2553 election due within 75 days of formation
- 4.55% Nebraska corporate income tax still applies
- Biennial occupation tax report, not annual
Major industries in Nebraska
Form your Nebraska S-Corp in 6 steps
We handle every step while you stay in the loop. Processing takes 3-5 business days online; 1-2 weeks mail. Fee based on authorized capital stock ($60 min for first $10k) plus $5/page recording.
- 01
Incorporate Your Nebraska Corporation
An S corporation is a tax election, not a state entity. First form a corporation by filing Articles of Incorporation with the Nebraska Secretary of State. The fee is based on authorized capital stock ($60 minimum for the first $10,000) plus $5 per page recording, so most filings run about $100.
- 02
Appoint a Registered Agent
Nebraska requires a registered agent with a physical street address in the state to accept legal and tax documents on behalf of your corporation.
- 03
Elect S Corporation Status with Form 2553
File IRS Form 2553 to elect S-corp tax treatment. The deadline is within 75 days of formation (or by March 15 to apply to the current tax year). All shareholders must sign and consent.
- 04
Obtain an EIN and Set Up Payroll
Apply for a free EIN from the IRS, then set up payroll so shareholder-employees can be paid a reasonable W-2 salary, which the IRS requires before taking the rest as distributions.
- 05
Adopt Bylaws and Issue Stock
Adopt corporate bylaws, hold an organizational meeting, and issue a single class of stock. S-corp eligibility requires one class of stock and no more than 100 shareholders.
- 06
File the Nebraska Biennial Occupation Tax Report
Nebraska corporations file a biennial occupation tax report in even-numbered years. The tax is based on paid-up capital stock, with a small minimum of roughly $26-$30 plus any capital-based fee.
Nebraska S-Corp costs at a glance
Kicker formation is free — you pay only the required state fees. No hidden charges.
Publication required. Nebraska requires you to publish a notice of S-Corp formation in a local newspaper. Estimated cost: varies by county.
Nebraska S-Corp requirements checklist
Everything you need to form and maintain a Nebraska S-Corp in 2026.
- File Articles of Incorporation with the Nebraska Secretary of State
- Appoint a registered agent with a physical Nebraska address
- File IRS Form 2553 within 75 days of formation (or by March 15) to elect S-corp status
- Limit ownership to 100 or fewer shareholders who are US citizens or residents (foreign owners are not eligible)
- Issue only one class of stock
- Pay shareholder-employees a reasonable W-2 salary before taking distributions
- File the Nebraska biennial occupation tax report in even-numbered years
Filing information
- Formation document
- Articles of Incorporation
- Filing agency
- Nebraska Secretary of State
- Registered agent
- Required
- Corporate bylaws
- Recommended
- EIN
- Required
- Name reservation fee
- $15 (120 days)
Free formation — pay only the state fee
Kicker formation is free. You pay the $100 Nebraska state filing fee and nothing more for the Starter plan. Optional plans add registered agent, EIN, corporate bylaws, and compliance.
Starter
- Articles of Incorporation filing
- Name availability check
- Digital document delivery
- Formation status tracking
Booster
- Everything in Starter
- Registered agent (required in Nebraska)
- EIN / Federal Tax ID
- Expedited processing (1–2 days)
- Corporate bylaws
- Priority support
- Kicker Voice — 3-day free trial
- Kicker Pay — free for 15 days
Founder
- Everything in Booster
- Business mailing address
- Bookkeeping — 3 months free
- Dedicated account manager
- Rush processing
- Kicker Voice — 6-day free trial
- Kicker Pay — free for 30 days
Kicker
- Everything in Founder
- ITIN filing & preparation
- Same-day priority processing
- 2nd year annual filing $0
- Kicker Voice 12-day + Kicker Pay 60 days free
Compare all plans on our pricing page.
Nebraska S-Corp questions, answered
Common questions about forming an S-Corp in Nebraska. Can't find an answer? Talk to our team.
How do I form an S corporation in Nebraska?
An S corporation is a federal tax election, not a separate state filing. You first incorporate by filing Articles of Incorporation with the Nebraska Secretary of State (about $100, based on authorized capital stock plus $5 per page), then file IRS Form 2553 to elect S-corp status.
How much does it cost to form a corporation in Nebraska?
The state filing fee is based on authorized capital stock, with a $60 minimum for the first $10,000 plus $5 per page recording, so most filings come to about $100. Electing S-corp status with IRS Form 2553 is free.
How long does Nebraska incorporation take?
The Nebraska Secretary of State processes online filings in about 3-5 business days, while mailed filings take roughly 1-2 weeks.
What is the deadline to file Form 2553?
File IRS Form 2553 within 75 days of forming your corporation, or by March 15 for the election to apply to the current tax year. All shareholders must sign and consent.
What are the S corporation eligibility rules?
An S corporation can have no more than 100 shareholders, all of whom must be US citizens or residents. Foreign owners are not eligible. The corporation may issue only one class of stock.
Does Nebraska tax S corporation income?
Nebraska income still applies even with pass-through treatment. The state corporate income tax rate is 4.55%, and the sales tax is 5.5%. There is no franchise tax. Shareholders also report their share of income on personal returns.
How does an S corp save on taxes?
Shareholder-employees take a reasonable W-2 salary subject to payroll taxes, then receive remaining profits as distributions that are not subject to self-employment tax. The salary must be reasonable for the work performed, or the IRS may reclassify distributions as wages.
Does my Nebraska S corporation have to file a BOI report?
No. Under FinCEN's March 2025 interim final rule, US domestic entities and US persons are exempt from beneficial ownership information reporting. Only foreign-formed entities registered to do business in a US state still file.
Nebraska government filing resources
Filing fees for common S-Corp services
Official Nebraska state charges for the filings you may need after formation — our service fee is separate, and we confirm the current amount before filing.
$30.00 filing fee.
Two options, same fee regardless of entity type (LLC/corp/nonprofit): Electronic Certificate of Good Standing = $6.50.
Learn moreCertification fee $10.00 plus $0.50 per page for the copies (per the SOS fee schedule).
$10.00 per document/notarization, regardless of page count.
$30.00 in-office / $25.00 online (standard subsequent-filing fee effective 7/1/2021).
Learn moreS-Corp is a federal IRS tax election (Form 2553), not a separate Nebraska entity — an S-corporation files as a Nebraska corporation.
Learn moreS-Corp is a federal IRS tax election (Form 2553), not a separate Nebraska entity — reinstatement is filed as a Nebraska corporation.
Learn moreEverything you need to run your Nebraska S-Corp
Formation is the first step — stay compliant and operational with these services.
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Ready to form your Nebraska S-Corp?
Formation is free — you pay only the $100 Nebraska state filing fee. Personal-asset protection, pass-through taxation, and a complete document package, filed in 3-5 business days online; 1-2 weeks mail. Fee based on authorized capital stock ($60 min for first $10k) plus $5/page recording.
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