A. File Artcles of incorporation for Nebraska Corporation with the Secretary of State
After choosing which entity is right for you, your next step is to go to the Nebraska Secretary of State's website and download the appropriate incorporation form that may be available. Or, if you don't want to do the work yourself, we can help you incorporate a business in Nebraska. Click here for a free quote on our Nebraska business incorporation services.
B. S Corporation Filings for Your New Nebraska Corporation
1. Federal S-Corporation Election Form
If you have Clickandinc.com incorporate a business for you in Nebraska, and you choose to be treated as an s-corporation for federal income tax purposes, we can draft that form for you (IRS form 2553). If you choose to draft it on your own, you can download it from the IRS website.
NOTE: You have 75 days from the date you incorporate a business in Nebraska to file your form 2553 with the IRS. If you fail to file in that time period, you will not be granted s-corporation status for the year in which you incorporate.
2. Nebraska S-Corporation Election form
Nebraska does not require s-corporations file a separate s-corporation election form with the state.
C. Get Your Nebraska Tax ID Number and Or Other State Required Documentation
Have your Federal Tax ID Number (EIN) handy; most states require it on their state tax ID number forms and other forms that you may need to complete after you incorporate a business in Nebraska.
1. Nebraska Tax Application, Form 20
You must register your corporation or LLC with the Nebraska Department of Revenue to receive a state identification number. This is done when you file Form 20 which can be downloaded at www.revenue.state.ne.us/tax/current/f_20.pdf.
You will file this application once you’ve received your Federal ID Number (EIN).
Form 20 will also provide you with a withholding number which you will need prior to withholding state taxes from your employees. If you have a payroll service handle your payroll, you still need to file Form 20 before they can start providing you services.
If you have questions about Form 20 or need help filling it out, contact the Department of Revenue at 800-742-7474 or 402-471-5729 (in Lincoln).
2. Local Sales & Use Tax
A retailer making taxable sales of property or certain services in any jurisdiction with a local option sales and use tax must collect state and local sales tax. To learn more about your sales and use tax obligations (if any), log on to http://www.revenue.state.ne.us/question/business.htm#g1.
3. Business Licenses and Permits
Each business should verify with the city, county, and state to ensure that all licensing requirements are met. Nebraska has several Tax Assistance Offices to help you with the necessary licensing and forms.
You can contact the Nebraska Department of Labor at 402-471-2600 or online at www.dol.state.ne.us and request the latest copy of the Licensed and Certified Occupations in Nebraska pamphlet.
You can get information about the various types of professional licenses (e.g. real estate) at http://www.nebraska.gov/index.phtml?section=business, plus a whole lot more.
4. Publication Notices
CORPORATIONS
Nebraska law requires that corporations publish a “Notice of Intent to Incorporate” for three successive weeks in some legal newspaper of general circulation in the county where the corporation’s principal office is located.
If you don’t know of any legal newspapers in your county, call the County Clerk, tell them you’ve just incorporated your business and that you need the contact information for a legal newspaper in that county so that you can publish the “Notice of Intent to Incorporate.”
The Notice of Intent to Incorporate should look like this:
NOTICE OF INTENT TO INCORPORATE
The Articles of Incorporation for the following Nebraska corporation were filed with the Secretary of State on ___________________.
The name of the corporation is _______________.
The corporation is authorized to issue 2000 shares of stock.
The address of the corporation’s initial Registered Agent is ________________, ______________________, NE, ______________. The name of the initial Registered Agent is ___________________. The name and address of the incorporator are ______________________________________, NE, ______________.
Once the notice has been published for the three weeks, ask the newspaper to provide you with two affidavits of publication; they will prepare these for you. One copy needs to be sent to the Secretary of State and one copy will be retained by you. The mailing address of the Secretary of State is the same one used when you filed the Articles.
Surely, the list above is not everything you will need to do once you incorporate a business in Nebraska. You should always check with your accountant or attorney in order to make sure you are compliant with all state laws. Clickandinc.com is not a law firm and nothing on this page can be considered legal advice on which you can rely. If you’d like Clickandinc.com to help you incorporate a business in Nebraska, we’d love to help.
