Nebraska doesn’t have a Franchise Tax, but it does have an “Occupation Tax” at the state level. It is typically filed by an accountant because of the financial information required to file it.
The Occupation Tax filing can be found on the Nebraska Secretary of State website, but only during the filing window (January 1 to April 15).
The Occupation Tax report is due on "even numbered years" by March 1, delinquent April 15. If your report is not filed by April 15th, your state registration will be revoked.
The Occupation Tax is based on the amount of paid up capital stock (domestic corporations) or Amount of real estate and personal property in Nebraska (foreign corporations).
During the filing window (January 1 to April 15), Nebraska provides a table to calculate the Occupation Tax (sometimes called the Filing Fee). For foreign corporations, the fee ranges from ~$50 to $400.
