Annual Filing Requirements
The biennial report fee for profit corporations is based on an adjustable rate schedule (contact the state) and for non-profits the fee is $20.
The Secretary of State sends report forms to the registered agent of the corporation. If your agent doesn't receive one by mid-February, call (402) 471-4079 and the SOS will send you another copy of the report.
For Profit Corporations, a biennial report must be filed with the Secretary of State between January 1st and April 15th of each year on a prescribed form. The report and fee shall be due on March 1st of each even numbered year and shall become delinquent if not filed and paid by April 15th. The corporation will be dissolved by the state if the report and proper fee are not received by April 15th.
Non-Profit Biennial Reports and fees are due April 1st (delinquent if not paid by June 1st), each odd numbered year. Fee due is $20.
Corporation Tax Returns
Tax rates are 5.58% of the first $100,000 of taxable income, or $5,580 plus 7.81% of taxable income over $100,000.
Form 1120N - Corporation 2010 Income Tax Return (instructions)
Form 1120SN - S Corporation 2010 Income Tax Return (instructions)
Tax Form List - 2010 Corporation Tax Forms (Also 1997-2009)
Tax returns must be filed on or before the 15th day of the third month following the close of the taxable year, or March 15th for calendar year filing.