How to Shut Down a Business in Nebraska
Complete guide to dissolving your business entity with the Nebraska Secretary of State.
Quick Answer
To dissolve a business in Nebraska, file Statement of Dissolution (Domestic LLC) with the Nebraska Secretary of State. The LLC filing fee is $25 and corporation fee is $25. Nebraska does not require tax clearance before filing. Standard processing takes 2-3 business days.
Quick Facts
| Filing Agency | Nebraska Secretary of State |
| Website | https://sos.nebraska.gov |
| LLC Dissolution Fee | $25 |
| Corporation Dissolution Fee | $25 |
| Tax Clearance Required | No |
| Processing Time | 2-3 business days |
| Online Filing | Yes |
| Phone | (402) 471-4079 |
LLC Dissolution in Nebraska
Steps to Dissolve an LLC
- 1 Vote to dissolve per operating agreement or majority vote of members
- 2 Wind up business affairs, settle debts, and distribute remaining assets
- 3 File Statement of Dissolution with Secretary of State ($25 online, $30 in-office)
- 4 File final Nebraska state tax returns
- 5 Close all tax accounts with the Nebraska Department of Revenue
- 6 Cancel any DBAs, licenses, and permits
Corporation Dissolution in Nebraska
Steps to Dissolve a Corporation
- 1 Board of directors adopts resolution recommending dissolution
- 2 Shareholders approve dissolution by majority vote
- 3 Wind up business affairs, notify creditors, and settle debts
- 4 File Articles of Dissolution with Secretary of State ($25 online, $30 in-office)
- 5 File final Nebraska state tax returns
- 6 Cancel any DBAs, licenses, and permits
Tax Requirements
Tax Agency: Nebraska Department of Revenue
Phone: (402) 471-5729
File final Nebraska corporate income tax return and mark as final. Close all tax accounts with the Department of Revenue. Notify the DOR of business dissolution.
Additional Requirements
Must publish notice of dissolution in a legal newspaper of general circulation for three consecutive weeks in the county of the entity's principal office.
Contact Information
Agency: Nebraska Secretary of State
Address: 1201 N Street, Suite 120, Lincoln, NE 68508
Phone: (402) 471-4079
Email: sos.corp@nebraska.gov
Website: https://sos.nebraska.gov
Online Portal: https://sos.nebraska.gov/business-services
Need Help Shutting Down in Nebraska?
Get the detailed guide with templates and step-by-step form instructions, or let our agent handle everything.
This guide is for informational purposes only and does not constitute legal advice. Information is sourced from official state websites and was last verified in 2026. Always confirm current requirements directly with the Nebraska Secretary of State. Consult an attorney for advice specific to your situation.