Nebraska: impuesto corporativo sobre la renta, sin impuesto de franquicia y informe anual vence cada dos años.
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Hechos verificados
La nota de detalle de cada dato reproduce el texto de la fuente oficial, que está en inglés.
Impuesto corporativo sobre la renta
Sí
flat 4.55% of taxable income for tax years beginning on or after January 1, 2026 and before January 1, 2027 (5.20% for 2025; 3.99% from 2027)
Franquicia o privilegio
No
No general corporate franchise or privilege tax. The Department states Nebraska imposes a separate franchise tax only on financial institutions that maintain a permanent place of business in the state and actively solicit deposits from Nebraska residents (Form 1120NF).
Informe anual de la entidad
Sí
biennial · Domestic and foreign business corporations and professional corporations file biennial occupation tax reports in even-numbered years by March 1; delinquent April 15
Vencimiento de la declaración
Regla publicada
15th day of the 4th month following the close of the taxable year (April 15 for calendar-year filers), conforming to federal due dates
Prórroga
7 meses
Obtained by filing Form 7004N by the return due date, by attaching a copy of a timely federal Form 7004 or approved federal extension to the Nebraska return, or by filing Form 7004N before the federal extension expires when a federal extension was granted.
Sin actividad / impuesto mínimo
Sin verificar
Sin verificar
Guía larga en revisión profesional
Fechas, prórrogas y pagos
La fecha de presentación y la de pago se muestran por separado siempre que la fuente lo permita.
- Presentación
Presentación de la declaración
15th day of the 4th month following the close of the taxable year (April 15 for calendar-year filers), conforming to federal due dates
15th day of the 4th month after fiscal year end; corporations with a fiscal year ending June 30 are due the 15th day of the 3rd month after year end (September 15)
- Pago
Pago del impuesto
Fecha aparteInterest is due on unpaid tax even when an extension is granted; a tentative payment with Form 7004N stops interest from accruing.
La fecha de pago es independiente de la de presentación
- Prórroga
Prórroga
No prorroga el pagoObtained by filing Form 7004N by the return due date, by attaching a copy of a timely federal Form 7004 or approved federal extension to the Nebraska return, or by filing Form 7004N before the federal extension expires when a federal extension was granted.
Automática · 7 meses
- Informe de la entidad
Informe de la entidad
biennialDomestic and foreign business corporations and professional corporations file biennial occupation tax reports in even-numbered years by March 1; delinquent April 15
LLCs and nonprofit corporations file in odd-numbered years by April 1 (delinquent June 16); LLPs file annually by April 1. Missing the delinquency date can lead to administrative dissolution or revocation. The report fee was not stated on…
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Estados relacionados
Elegidos porque su perfil de presentación corporativa coincide con este.
Ver los 51 estados y D.C.