Nebraska Foreign Registration / Delaware LLCs

Delaware LLC registration in Nebraska: what changes and what stays

A Delaware LLC pays Nebraska $100 online plus $10 for the certificate, and keeps paying Delaware $400 a year. The first Nebraska year therefore costs $510 all in, and after that Nebraska asks only for a report every other year. The certificate Nebraska wants must be an original, and Delaware sells its short form for $50.

The two states side by side

Item	Delaware	Nebraska
Yearly charge	$400 annual tax	Biennial report in odd years
Due	June 1	April 1 of odd-numbered years
Late consequence	$200 penalty plus interest	Revocation after the delinquency date
Certificate	$50 short form	Original certificate of existence
Filing	Already formed	$100 online or $110 in office

Order the Delaware certificate as an original

Nebraska's application says an original certificate of existence from the home authority has to accompany it, and copies of the formation certificate, even certified, are refused. Ask the Delaware Division of Corporations for its short-form certificate. Delaware refuses good standing to an LLC with an unpaid yearly tax, so the tax is the first task.

How the Delaware tax works

Delaware charges an LLC $400 for the year, due June 1, and adds $200 if the tax arrives late. It measures the tax by whether the LLC was active in Delaware's records at any point during the year, so there is no prorating for a company formed in December. Nebraska asks a foreign LLC for a report every other year instead. A Delaware LLC working in Nebraska pays Delaware yearly and Nebraska on its two-year cycle.

Totals for the first year

Registering online costs $110 in Nebraska charges. With the Delaware certificate added, the Nebraska side is $160. Count the Delaware tax as well and the first year reaches $510. Our own fee of $199 comes on top of the state figures.

A Nebraska agent in addition

Delaware's registered agent does not cover Nebraska. The Nebraska agent has to be a member of the entity or a designated third party who lives in Nebraska, or a corporation authorized to transact business in Nebraska, with an office identical to the registered office, so a Delaware agent company qualifies only if it also holds Nebraska authority and keeps an office here.

Delaware names on the Nebraska form

Delaware company names carry the usual LLC ending. Should Nebraska find the name unavailable or noncompliant, the application's alternate name line carries a Nebraska name, and nothing changes in the LLC's formation records.

Case: a Delaware LLC that buys an Omaha rental

Suppose a Delaware LLC buys a rental building in Omaha. For an LLC, owning income-producing real property in Nebraska counts as transacting business, so it registers before the first rent is collected. It pays Delaware first, orders the original certificate for $50, names an Omaha agent and files online.

Delaware dates and Nebraska dates

Delaware's tax is due every June 1 and Nebraska's report window opens in January of odd-numbered years and closes April 1. The two never coincide, so each needs its own reminder. If Delaware good standing lapses, the Nebraska authority rests on a certificate that no longer describes the company, and a revoked foreign LLC has to apply again.

Steps for a Delaware-formed LLC

Pay Delaware
The tax is $400 and the due date is June 1.
Order the certificate
Short form at $50, as an original.
Appoint the agent
A Nebraska resident or authorized company with an office here.
Complete the application
Delaware as the state of organization.
File
$100 online, or $110 in the office, with the certificate line.

The corporate version

A corporation formed in Delaware follows the corporate application at $100 online and reports in even-numbered years. Delaware's franchise tax and annual report stay outside this page. The corporation page has the details.

The Nebraska report in a Delaware year

For a Delaware LLC the first Nebraska report comes two years after an odd-year authorization and one year after an even-year authorization. Delaware's tax repeats every year in between.

Leaving Nebraska

A notice of cancellation costs $25 online and does not touch Delaware. The cancellation page describes it.

Which Delaware document counts as the certificate

Delaware also sells a long-form certificate for $175. The Nebraska form asks for a certificate of existence and names no age limit. We check which Delaware paper fits when we prepare your filing.

When the Delaware tax is late

Pay the $400 tax after June 1 and the bill becomes $600 before interest. Delaware will not issue good standing until the account is clear, so pay before ordering the certificate or the Nebraska filing will wait.

Registered agent: first year included, then $149 a year

$199 plus the state fee, including your first year of registered agent service; after that the agent service renews at $149 a year.

Delaware LLC questions

Is the Delaware tax part of Nebraska's fee?

No. Each state bills separately.

Will Nebraska take a copy of the Delaware certificate?

No. The form asks for an original.

What does Nebraska ask for each year?

Only a report, every second year.

Our fee and Nebraska's

Nebraska

Register in Nebraska

$199

+ $100 Nebraska fee

The Nebraska application for a certificate of authority, built from your answers
A test that your certificate of existence is an original and not a copy
A Nebraska agent and office from us, or one you pick
The finished filing sent back to you
Renewal: after the first year, the agent service renews at $149 a year

Nebraska charges $100 online or $110 in the office, and lists $10 more for the certificate. We show those apart from our own charge. $199 plus the state fee, including your first year of registered agent service; after that the agent service renews at $149 a year.

Sources

Ready to register in Nebraska?

Order now and the application is prepared the way Nebraska wants it.