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Corporate Occupation Tax Reports

Domestic and foreign business corporations are required to file their Nebraska biennial occupation tax reports in 2012 with the Secretary of State's Office. Reports will be mailed in late December 2011 to the registered agent of record. The reports and taxes are due by March 1 and delinquent by April 15, 2012.

If an entity doesn't keep the name of its registered agent current, it runs the risk it won't receive the required report. So make sure you keep your registered agent and/or address current. You can check the status of your registered agent online.

If an entity needs to change the name of its registered agent and/or address, it is required to submit a form to make the change and pay a fee. The required forms are available online.

Our office also offers the option of filing the required reports online, beginning Jan. 4, 2012. This is a convenient way to comply with the law.

If an entity has not received its report by Jan. 31, 2012, please contact our office. You can email us at sos.corp@nebraska.gov. If you do so, please provide the exact corporate name and a name and address to mail the report. Or you can call us at (402) 471-4079, and we will send you another copy of the report.

Failure to file the report and pay the tax can lead to the involuntary dissolution of the domestic business corporation or the involuntary dissolution of the foreign business corporation's certificate of authority to operate in Nebraska.