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Domestic Corporation and Foreign Corporation Occupation Tax Reports and Change of Registered Agent and/or Office

PLEASE NOTE:

DOMESTIC and FOREIGN Business Corporation Occupation Tax Reports are filed BIENNIALLY in even numbered years only. The 2012-13 tax reports will be mailed the last week in December, 2011 due in the Secretary of States Office by March 1, 2012

These reports can be filed on line beginning January 4, 2012 at www.sos.ne.gov

Non-Profit and Limited Liability Company Biennial Reports are filed in the odd numbered years. The next reporting period will be 2013-2014.

Question: Are the Occupation Tax Reports available on your website?

Answer: Paper copies of the report are not available online. However, you can file your report at www.sos.ne.gov

Question: I didn't receive a Tax Report form in the mail. What should I do?

Answer:

  1. You can file the report online at www.sos.ne.gov without a paper report.
  2. Please be patient! Our office sent out over 56,000 reports to their registered office address. Many pieces of mail are returned undeliverable. If we can locate another address we will send the information to such address.
  3. If you are not the Registered Agent, please contact your Registered Agent FIRST because by law they are the person to whom we send the report.
  4. If you haven't received your Tax Report by January 31, 2012, please email sos.corp@nebraska.gov and provide the exact Corporate name and a name and address to whom it should be mailed to or call (402) 471-4079 and we will send you another copy of the report.

Question: When are the Tax Reports and fees due?

Answer: The answer depends on which type Report you are filing. Here are the specifics:

    • Domestic & Foreign Tax Reports and fees are due March 1st (delinquent if not paid by April 15th), each
      even numbered year.
    • Non-Profit & Limited Liability Company Biennial Reports and fees are due April 1st (delinquent if not paid by June 1st), each odd numbered year.

Note: Any Company failing to file the Report and pay the fee by the deadlines stated above will be dissolved by operation of law.

Question: Why was the Tax Report form sent to me instead of the Registered Agent?

Answer: Our office sends the Tax Report to the person named as Registered Agent at the Registered Office address on file in our records. If the Tax Report is returned undeliverable for any reason by the US Postal Service, we attempt to send a second mailing to any officer with a different address than the Registered Agent.

Question: Our Registered Agent has changed. If I write in the name and address of our new agent in boxes 4 and 5 of the Tax Report Form will you change your records?

Answer: Sorry! You must fill out a separate Change of Registered Agent and/or Office form and pay the required fee to update our official records. This Change filing is very important in that it:

  1. is required by law and
  2. keeps our records current for future mailings, and 3) provides up to date information for customer requests.

Question: Does the Registered Agent have to be an Officer of our corporation?

Answer: Any resident of Nebraska may act as Registered Agent. They do not need to be an officer of the corporation. You may designate a professional whose business handles these types of matters as a normal part of their practice such as an attorney, accountant, or there are several companies whose business is keeping track of such changes and forms.

Question: We live in a rural area and our address was changed from Rural Route and Box # to a 911 system address. Since we didn't actually move, do I still have to file the Change of Agent/Address form and pay a fee?

Answer: Yes and no. 'Yes', this is still considered an official address change so you need to fill out the form to notify our office of the address change, but 'No', you do not owe the fee since the address was not a physical move but mandated by circumstances beyond your control.

Note: You must specify at the bottom of the Change of Agent/Address form that the change is due to either 911 or postal requirements in order for our office to waive the fee.

Question: Are they available on your website?

Answer: Yes, these forms are available on our website! You can even fill them out onscreen. Click on the link you need and then print 2 copies to submit to our office, with the appropriate fee.

Question: I need to change several addresses of the Officers and Directors listed on my Tax Report. Must I fill out a change form and pay a fee?

Answer: No. These two changes are allowed by law to be made on the Tax Report form and no additional fee is due. Please:

  1. use black ink (if possible)
  2. print legibly, and
  3. line through the name and /or address of the information being corrected. If you have more Directors than there is space provided for on the form, you may attach additional pages to the Tax Report. After filing, these forms are available on the Internet and it's important that they are readable.

Question: How do I figure out the amount of paid up Capital Stock (Nebraska Business Corporations) or value of property (Foreign Business Corporations) that is required on the report to compute my tax?

Answer:

Domestic Corporations. Nebraska Statutes defines the term paid-up capital stock as follows: "…at any particular time, the sum of the par value of all shares of capital stock of the corporation issued and outstanding." (Note: The Business Corporation Act which took effect Jan. 1, 1996 no longer allows for the creation of treasury stock; however, treasury stock created prior to Jan. 1, 1996 is still recognized.)

Foreign Corporations. Nebraska statutes give the following definition for value of property in Nebraska: "… the property employed by a foreign corporation in the conduct of its business in the State of Nebraska. For such purpose said property shall consist of the sum total of the actual value of all real estate and personal property employed in Nebraska by such foreign corporation in the transaction of its business."

Our best advice to you, for both Corporation types is: if you are still unsure of how to calculate the amount to report, speak with your accountant or tax attorney.

Question: How do I know what fee to pay?

Answer: The fee schedule is on the back of the Tax Report form find the range of dollar amounts that the paid up Capital Stock for your corporation falls within if you are a domestic corporation or the real estate and personal property if you are foreign corporations. The corresponding amount listed under 'fee' is the amount you need to remit and also write in the box on the front of the report.

Question: Who do I make my check payable to?

Answer: Please make your checks payable to: Secretary of State.
Send to: Secretary of State, Corporate Division 1445 K Street, Room 1301, PO Box 94608, Lincoln, NE 68509 or use the return envelope included with the report.

Still didn't get your question answered? Please call (402) 471-4079 or send an email to: sos.corp@nebraska.gov