Nevada LLC Annual Filing Requirements

Learn about annual report and tax filing requirements for Nevada LLCs.

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If you want to start and run a Nevada limited liability company (LLC), you'll need to prepare and file various documents with the state. This article covers the most important ongoing reporting and state tax filing requirements for Nevada LLCs.

Annual Report (Annual List)

The State of Nevada requires you to file an annual report, or what the state more technically calls an annual list, for your LLC. Only a few pieces of information—mainly the names and addresses of the LLC's managers or managing members—are required to complete the list. The initial list is due on or before the last day of the first month after the articles of organization were filed. The due date for subsequent annual lists is the last day of the month in which the anniversary of the LLC's organization falls. (For example, if you created your LLC in June, each subsequent annual list is due by the last day of June.)

The annual list filing fee is $125 if filed by the due date. Penalties apply for late filings. You can file the annual list online or download a fillable annual list form from the SOS website.

Business Licenses

As a general rule, all businesses doing business in Nevada must obtain a state business license from the Nevada Secretary of State which must be renewed annually. The license and renewal fee is $200. A license is obtained by filing Nevada State Business License "Other" Application. You may file online at the Nevada Secretary of State State Business License Only webpage, or by mail.

State Business Tax

When it comes to income taxes, most LLCs are so-called pass-through tax entities. In other words, the responsibility for paying federal income taxes passes through the LLC itself and falls on the individual LLC members.

Nevada is one of only a very few states that does not have a personal income tax or a corporation income tax. Consequently, for most LLCs, including those that may have elected to be taxed as corporations, no state income taxes are due. Moreover, because Nevada also doesn't have a personal income tax, LLC members generally will owe no state tax on income they earn from a Nevada LLC.

State Employer Taxes

Does your LLC have employees? If so, you'll need to pay employer taxes. Some of these taxes are paid to the federal government (the IRS) and are not covered here. (But note that federal employer tax obligations start with obtaining a federal employer identification number (EIN).) However, some Nevada employers also must pay taxes to the state.

Nevada has a modified business tax (MBT) that is a quarterly payroll tax paid to the Department of Taxation (DOT). In general, the tax is due for any calendar quarter in which your LLC pays more than $62,500 in taxable wages. You must register with the Nevada Employment Security Division (ESD) in order to pay the tax. Registration can be completed online or using Form APP-01-00 (Nevada Business Registration). In addition, your registration with the ESD is related to payment of state unemployment compensation taxes (also known as unemployment insurance or UI taxes). These taxes are paid to the ESD. For more information about these various state employer taxes, including current MBT and UI tax rates, check the DOT website and the ESD website.

Sales and Use Taxes

If your LLC will sell goods to customers in Nevada, you will need to collect and pay sales tax. This means you'll have to register for this purpose with Department of Taxation. You can register online on the DOT website or download a fillable form. After you've registered, you'll be sent a sales tax permit for each business location where you sell goods. Then, on a periodic basis (usually monthly or quarterly), you'll have to pay sales tax using the DOT's Combined Sales and Use Tax Return or the DOT's online system.

Registration in Other States

If you will be doing business in states other than Nevada, you may need to register your LLC in some or all of those states. Whether you're required to register will depend on the specific states involved: each state has its own rules for what constitutes doing business and whether registration is necessary. Often activities such as having a physical presence (a business location) in a state, hiring employees in a state, or soliciting business in a state (such as by telephone, print ads, mail, or the Internet) will be considered doing business for registration purposes. Registration usually involves obtaining a certificate of authority or similar document.

For more information on the requirements for forming and operating an LLC in Nevada, see Nolo's article, 50-State Guide to Forming an LLC, and other articles on LLCs in the LLC section of the Nolo website.

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