Which business structures each therapy license may use, where to file and what it costs, the taxes to expect, and the order to do it in. Every fee shows the date we checked it.
For all four licenses, we confirmed: LLC. A sole proprietorship works in every state and needs no company filing.
From state law and board rules as we last read them, not advice for your situation. “Yes” means we confirmed it. When we could not, the card says to confirm with your board.
Licensing board: Nebraska DHHS Licensure Unit, Mental Health and Social Work Practice
Join the waitlist for your counseling practiceLicensing board: Nebraska DHHS Licensure Unit, Mental Health and Social Work Practice
Join the waitlist for your marriage and family therapy practiceLicensing board: Nebraska DHHS Licensure Unit, Mental Health and Social Work Practice
Join the waitlist for your social work practiceLicensing board: Nebraska DHHS Licensure Unit, Psychology
Join the waitlist for your psychology practiceCounselors: Neb. Rev. Stat. 21-104(b) lets a limited liability company have any lawful purpose (insurers excepted). The professional-service rules of the LLC Act (21-117(b)(3), 21-185 to 21-189) and the Nebraska Professional Corporation Act apply only to a 'professional service' as defined in 21-102(18) and 21-2202(3): services of attorneys, certified public accountants, public accountants, dentists, osteopathic physicians, physicians and surgeons, real estate licensees and veterinarians. Mental health practitioners (LMHP, LIMHP) using the professional counselor titles in 38-2116 are licensed under the Mental Health Practice Act (38-2101 to 38-2147) and 172 NAC 94, and neither requires a professional entity or bars practice through an ordinary LLC. A therapy practice therefore forms a standard LLC; the Certificate of Organization (Professional Service) and a professional corporation are not available because the profession is not on the 21-102(18) and 21-2202(3) lists. Nebraska has no separate PLLC statute.
Marriage and family therapists: Neb. Rev. Stat. 21-104(b) lets a limited liability company have any lawful purpose (insurers excepted). The professional-service rules of the LLC Act (21-117(b)(3), 21-185 to 21-189) and the Nebraska Professional Corporation Act apply only to a 'professional service' as defined in 21-102(18) and 21-2202(3): services of attorneys, certified public accountants, public accountants, dentists, osteopathic physicians, physicians and surgeons, real estate licensees and veterinarians. Mental health practitioners (LMHP, LIMHP) using the marriage and family therapist titles in 38-2116 are licensed under the Mental Health Practice Act (38-2101 to 38-2147) and 172 NAC 94, and neither requires a professional entity or bars practice through an ordinary LLC. A therapy practice therefore forms a standard LLC; the Certificate of Organization (Professional Service) and a professional corporation are not available because the profession is not on the 21-102(18) and 21-2202(3) lists. Nebraska has no separate PLLC statute.
Social workers: Neb. Rev. Stat. 21-104(b) lets a limited liability company have any lawful purpose (insurers excepted). The professional-service rules of the LLC Act (21-117(b)(3), 21-185 to 21-189) and the Nebraska Professional Corporation Act apply only to a 'professional service' as defined in 21-102(18) and 21-2202(3): services of attorneys, certified public accountants, public accountants, dentists, osteopathic physicians, physicians and surgeons, real estate licensees and veterinarians. Clinical social workers (an LMHP or LIMHP certified as a master social worker, 38-2116(2) and (3)) are licensed under the Mental Health Practice Act (38-2101 to 38-2147) and 172 NAC 94, and neither requires a professional entity or bars practice through an ordinary LLC. A therapy practice therefore forms a standard LLC; the Certificate of Organization (Professional Service) and a professional corporation are not available because the profession is not on the 21-102(18) and 21-2202(3) lists. Nebraska has no separate PLLC statute. Certified social workers and certified master social workers without the mental health practitioner license practice under the same act.
Psychologists: Neb. Rev. Stat. 21-104(b) lets a limited liability company have any lawful purpose (insurers excepted). The professional-service rules of the LLC Act (21-117(b)(3), 21-185 to 21-189) and the Nebraska Professional Corporation Act apply only to a 'professional service' as defined in 21-102(18) and 21-2202(3): services of attorneys, certified public accountants, public accountants, dentists, osteopathic physicians, physicians and surgeons, real estate licensees and veterinarians. Psychologists are licensed under the Psychology Practice Act (38-3101 to 38-3132) and 172 NAC 155 to 157, which contain no entity requirement; 38-3130(1) refers to the practice of psychology 'whether practicing as an individual, firm, partnership, limited liability company, corporation, agency, or other entity.' A psychology practice therefore forms a standard LLC; the professional-service LLC and professional corporation are not available because psychology is not on the 21-102(18) and 21-2202(3) lists. Nebraska has no separate PLLC statute.
$100 online / $110 in office (Neb. Rev. Stat. 21-192(1)(a); SOS Forms and Fees page), plus $10 for an optional certificate. Notice of organization must then run three successive weeks in a legal newspaper (21-193), at the newspaper's rate, and proof of publication is filed for $25 online / $30 in office.
This is an estimate, added up from the fees on this page: the state filing fee, the first annual report or yearly state fee, and any flat minimum tax our data names. It leaves out board application fees, a registered agent company, expedited filing, newspaper notices, name reservations, local licenses and income tax. The state sets the real amounts.
| Item | Amount |
|---|---|
| State filing fee | $100 |
| First annual report or yearly state feeThis state asks for a report every two years, so the first one may fall in year two. Not counted in the total. | $25 (not counted) |
| Known state costs in year one (not complete) | $100 |
Shown but not counted in the total, because it may not apply in year one or is unconfirmed: First annual report or yearly state fee.
Does not include state taxes unless a flat minimum is listed above.
Check with the state tax agency which state taxes apply to your business type before you file. Its official pages are linked below.
City and county: Ask your city or county whether a local business license or home occupation permit applies to a practice like yours.
Ask an accountant before you choose how the company is taxed. This page does not tell you which tax treatment to pick.
The order below follows the rules we found for Nebraska. A board approval or a newspaper notice changes where a task falls, so a different state may order these differently.
Your Nebraska licensing board can add its own rules to the state's business law. Read them for your license before you file anything.
Check that no one in the state already has the name, and follow the state's name rules for professional practices.
The state requires a registered agent with a street address in the state. That can be you, if you have a street address in the state, or a registered agent company.
Use the form and fee for the structure you chose, listed above.
Notice of organization must be published three successive weeks in a legal newspaper of general circulation near the designated office, and proof of publication filed with the Secretary of State (Neb. Rev. Stat. 21-193). Online proof filing fee $25 ($30 in office). The statute sets no filing deadline for proof; a missed notice can be cured by publishing later and filing proof, and acts before and after are treated as valid.
It is free. Apply only on irs.gov, after the state approves your filing.
You may already have one. Get a second, organization number only if your practice is a company that bills under its own name.
Bring your state filing, EIN letter and ID. Keeping practice money in its own account keeps your records clean.
Ask your city or county whether a local business license or home occupation permit applies to a practice like yours.
Put your every-two-years report and any state taxes on your calendar so your company stays in good standing.
SyncedUp builds your fees, paperwork, booking and website from a few answers, then runs the practice with you. We fill in Nebraska for you. Everything on this page stays free to read.
Join the waitlistRegistration is paused. Joining the waitlist does not create an account or reserve a plan.
Last checked: Oct 18, 2026. We change this date only when someone re-checks the facts, never when the page is rebuilt.
We checked these facts against the official sources listed below, including the state filing office and the licensing boards.
See a mistake? Email us a correction. Please do not include any client or personal information.
