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Connect with a U.S.-based CPA or Enrolled Agent to prepare and file your Nevada business return. Upfront pricing, secure document upload, no surprises.
Connect with a TaxPro →Nevada stands out as one of the few states that imposes no state income tax on LLCs, partnerships, or their members. There is no Nevada LLC or partnership income tax return–and therefore no Nevada state extension to file. Nevada businesses do, however, remain subject to the Nevada Commerce Tax if statewide gross revenue exceeds $4 million for the tax year, as well as the Modified Business Tax on Nevada payrolls and an annual state business license renewal requirement.
While there is no Nevada income tax return, owners must still address federal obligations and certain Nevada-specific filings. For the Nevada Department of Taxation, qualifying businesses must file the annual Commerce Tax return within 45 days of their fiscal year end–for calendar-year entities that deadline falls on August 14, 2026. The Modified Business Tax is filed quarterly and cannot be extended. Business license renewals are due by April 1 of each year.
LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Nevada return is filed accurately and on time.
Nevada requires online payment for tax amounts of $750 or more. Submit electronically via the Nevada Online Tax Extension Payment portal. For amounts under $750, complete Nevada Commerce Tax Annual Return | Nevada Department of Taxation and mail with your payment.
Submit electronically through the Nevada Online Tax Extension Payment system. Required for all payments $750 and above.
Download Nevada Commerce Tax Annual Return | Nevada Department of Taxation and mail with your check or money order. Include your EIN and tax year on the check.
| Penalty Type | Amount |
|---|---|
| Failure to File | Nevada imposes no state income tax. Commerce Tax penalties: 10% of unpaid tax plus interest. |
| Failure to Pay | Nevada imposes no state income tax. Commerce Tax interest accrues at 1% per month on unpaid amounts. |
| State Abbreviation | NV |
| Entity Type | LLC / Partnership |
| Extension Status | Nevada imposes no state income tax — no extension is required for any entity type. |
| Original Filing Deadline | No State Income Tax |
| Extended Filing Deadline | No Extension Required |
| Payment Due | No State Income Tax |
| Payment Form | Nevada Commerce Tax Annual Return | Nevada Department of Taxation |
| Online Payment | Nevada Online Tax Extension Payment |
| State Agency | Nevada Department of Taxation |
| Failure to File Penalty | Nevada imposes no state income tax. Commerce Tax penalties: 10% of unpaid tax plus interest. |
| Failure to Pay Penalty | Nevada imposes no state income tax. Commerce Tax interest accrues at 1% per month on unpaid amounts. |
Nevada does not impose a state income tax on S corporations or their shareholders–making Nevada one of the most business-friendly environments in the country for S corporation owners. There is no Nevada S corporation income tax return and no Nevada state extension form to file. The income passed through to shareholders from a Nevada S corporation is free from state-level taxation on Nevada residents, though shareholders remain subject to federal income tax on their pro-rata share of S corporation income.
Even without a state income tax, Nevada S corporations have other compliance requirements. The Nevada Department of Taxation administers the Commerce Tax, which applies to any business with Nevada gross revenue exceeding $4 million in a taxable year. S corporations must also pay Modified Business Tax (MBT) on Nevada wages quarterly, and the annual state business license renewal is required to remain in good standing.
S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Nevada return is filed accurately and on time.
Nevada requires online payment for tax amounts of $750 or more. Submit electronically via the Nevada Online Tax Extension Payment portal. For amounts under $750, complete Nevada Commerce Tax Annual Return | Nevada Department of Taxation and mail with your payment.
Submit electronically through the Nevada Online Tax Extension Payment system. Required for all payments $750 and above.
Download Nevada Commerce Tax Annual Return | Nevada Department of Taxation and mail with your check or money order. Include your EIN and tax year on the check.
| Penalty Type | Amount |
|---|---|
| Failure to File | Nevada imposes no state income tax. Commerce Tax penalties: 10% of unpaid tax plus interest. |
| Failure to Pay | Nevada imposes no state income tax. Commerce Tax interest accrues at 1% per month on unpaid amounts. |
| State Abbreviation | NV |
| Entity Type | S Corporation |
| Extension Status | Nevada imposes no state income tax — no extension is required for any entity type. |
| Original Filing Deadline | No State Income Tax |
| Extended Filing Deadline | No Extension Required |
| Payment Due | No State Income Tax |
| Payment Form | Nevada Commerce Tax Annual Return | Nevada Department of Taxation |
| Online Payment | Nevada Online Tax Extension Payment |
| State Agency | Nevada Department of Taxation |
| Failure to File Penalty | Nevada imposes no state income tax. Commerce Tax penalties: 10% of unpaid tax plus interest. |
| Failure to Pay Penalty | Nevada imposes no state income tax. Commerce Tax interest accrues at 1% per month on unpaid amounts. |
Nevada is one of only a handful of states with no corporate income tax–C corporations incorporated or operating in Nevada owe no Nevada state corporate income tax and are not required to file a Nevada corporate income tax return. This absence of corporate income tax is one of the primary reasons many businesses choose to incorporate in Nevada. No Nevada corporate extension is necessary because there is no corporate return to extend.
While Nevada C corporations are exempt from state corporate income tax, they must stay current with other Nevada obligations. The Nevada Department of Taxation collects the Commerce Tax from businesses with statewide gross revenue exceeding $4 million per taxable year. The annual Commerce Tax return is due within 45 days of fiscal year end. Modified Business Tax (MBT) filings are due quarterly for corporations with Nevada payroll, and the annual state business license must be renewed by April 1 of each year.
C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Nevada return is filed accurately and on time.
Nevada requires online payment for tax amounts of $750 or more. Submit electronically via the Nevada Online Tax Extension Payment portal. For amounts under $750, complete Nevada Commerce Tax Annual Return | Nevada Department of Taxation and mail with your payment.
Submit electronically through the Nevada Online Tax Extension Payment system. Required for all payments $750 and above.
Download Nevada Commerce Tax Annual Return | Nevada Department of Taxation and mail with your check or money order. Include your EIN and tax year on the check.
| Penalty Type | Amount |
|---|---|
| Failure to File | Nevada imposes no state income tax. Commerce Tax penalties: 10% of unpaid tax plus interest. |
| Failure to Pay | Nevada imposes no state income tax. Commerce Tax interest accrues at 1% per month on unpaid amounts. |
| State Abbreviation | NV |
| Entity Type | C Corporation |
| Extension Status | Nevada imposes no state income tax — no extension is required for any entity type. |
| Original Filing Deadline | No State Income Tax |
| Extended Filing Deadline | No Extension Required |
| Payment Due | No State Income Tax |
| Payment Form | Nevada Commerce Tax Annual Return | Nevada Department of Taxation |
| Online Payment | Nevada Online Tax Extension Payment |
| State Agency | Nevada Department of Taxation |
| Failure to File Penalty | Nevada imposes no state income tax. Commerce Tax penalties: 10% of unpaid tax plus interest. |
| Failure to Pay Penalty | Nevada imposes no state income tax. Commerce Tax interest accrues at 1% per month on unpaid amounts. |
Nevada does not impose a state income tax on trusts or estates–no Nevada fiduciary income tax return is required for trusts or estates administered under Nevada law or with Nevada-source income. This makes Nevada an attractive jurisdiction for trust siting and estate administration, as beneficiaries and fiduciaries face no Nevada state income tax burden on distributions or accumulated income. There is no Nevada fiduciary extension to file because there is no Nevada fiduciary income tax return.
Nevada's lack of a fiduciary income tax makes it one of the most favorable states for trust administration in the United States. Trusts earning investment income, business income, or capital gains while administered in Nevada face no state income tax on those earnings. The Nevada Department of Taxation does not administer any fiduciary income tax, so there are no Nevada-specific extension forms, payment portals, or mailing deadlines for fiduciary income tax purposes.
Fiduciary returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Nevada return is filed accurately and on time.
Nevada requires online payment for tax amounts of $750 or more. Submit electronically via the Nevada Online Tax Extension Payment portal. For amounts under $750, complete Nevada Commerce Tax Annual Return | Nevada Department of Taxation and mail with your payment.
Submit electronically through the Nevada Online Tax Extension Payment system. Required for all payments $750 and above.
Download Nevada Commerce Tax Annual Return | Nevada Department of Taxation and mail with your check or money order. Include your EIN and tax year on the check.
| Penalty Type | Amount |
|---|---|
| Failure to File | Nevada imposes no state income tax. Commerce Tax penalties: 10% of unpaid tax plus interest. |
| Failure to Pay | Nevada imposes no state income tax. Commerce Tax interest accrues at 1% per month on unpaid amounts. |
| State Abbreviation | NV |
| Entity Type | Fiduciary |
| Extension Status | Nevada imposes no state income tax — no extension is required for any entity type. |
| Original Filing Deadline | No State Income Tax |
| Extended Filing Deadline | No Extension Required |
| Payment Due | No State Income Tax |
| Payment Form | Nevada Commerce Tax Annual Return | Nevada Department of Taxation |
| Online Payment | Nevada Online Tax Extension Payment |
| State Agency | Nevada Department of Taxation |
| Failure to File Penalty | Nevada imposes no state income tax. Commerce Tax penalties: 10% of unpaid tax plus interest. |
| Failure to Pay Penalty | Nevada imposes no state income tax. Commerce Tax interest accrues at 1% per month on unpaid amounts. |
Work with a U.S.-based CPA or Enrolled Agent who knows Nevada business taxes – secure upload, upfront pricing, and on-time filing.
Connect with a TaxPro →