Who this is for
- Owners who live outside Nevada or outside the US and are forming or already hold a Nevada LLC
- Nevada LLC owners checking yearly fees, late penalties, Nevada taxes and federal filings
Not covered here
- Choosing a formation state in depth
- Step-by-step setup from abroad, US addresses and bank accounts
- Preparing Form 5472 and penalty relief
- Registering the LLC in the state where the owner lives or works
- Home-country tax for owners outside the US
Can a nonresident form a Nevada LLC, and what does it cost?
Yes. The articles ask for names and addresses, not residency status or citizenship (NRS 86.161), and living outside Nevada or the US changes none of the fees. A Nevada LLC pays the state $425 when it forms: the articles of organization fee, the initial list fee and the state business license fee, all due with the filing.
| State charge at formation | Fee | Rule |
|---|---|---|
| Articles of organization | $75 | NRS 86.561 |
| Initial list of managers or managing members | $150 | NRS 86.263 |
| State business license | $200 | NRS 76.100 |
| Total paid to the state | $425 |
The initial list is filed with the articles unless the Secretary of State allows another date, and the business license is obtained when the list is filed. Nevada treats every LLC formed under its law as doing business in the state, so the license is due even with no Nevada office, staff or sales (NRS 76.100). A registered agent's fee is extra and set by the agent, not the state.
A Nevada LLC stops being simple when one foreign person owns it (a federal Form 5472 each year it has a transaction with the owner, and a $25,000 penalty for each one not filed on time), the owner lives or works in another US state, the LLC will pay people in Nevada, it has two or more owners, or it will elect to be taxed as a corporation.
Gather before filing: the LLC name; a registered agent with a Nevada street address and its signed acceptance (the business license asks for a Nevada place of business; with none, the agent's address counts, NRS 76.100); the names and addresses of the managers or managing members who will appear on the list; where you and anyone you pay will work; who will be the EIN's responsible party, and whether that person has an SSN or ITIN; and, for a foreign owner, a record of every amount paid in or taken out from formation on, since Form 5472 reports them.
Nevada LLC annual fee: what is due every year, and when?
A Nevada LLC files its annual list and renews its state business license together, by the last day of the month in which its formation anniversary falls. It pays $350: $150 for the list and $200 for the license (NRS 86.263; NRS 76.130). The amount is the same whether or not the LLC earned anything.
- The Secretary of State sends a reminder 90 days before the due date. Not receiving it does not excuse a late penalty.
- Do not file too early: a list received more than 90 days before its due date counts as an amended list for the previous year (NRS 86.263).
- The state license is in addition to any city or county license where the business actually operates in Nevada (NRS 76.100).
What if the Nevada annual list is late?
Once the due date passes, the LLC is in default and each late item adds a penalty: $75 on the list and $100 on the business license (NRS 86.272; NRS 76.130). An unpaid license fee is itself treated as a missed annual list. If the LLC stays in default, its charter is revoked.
| Stage | When | What it costs or means |
|---|---|---|
| Default | Once the due date passes | List fee plus $75; license fee plus $100. The notice goes to the registered agent. |
| Revocation | About a year later: for a list due March 31, on April 1 of the next year (NRS 86.274) | Charter revoked; the right to do business is forfeited |
| Reinstatement | Before the charter has been revoked for five years in a row | Current list, every unpaid list and license fee and penalty, and $300 (NRS 86.276; NRS 76.130) |
A reinstatement relates back, so the LLC is treated as if its right to do business had never lapsed. Reinstatement under NRS 86.276 is not available once the charter has stayed revoked for five consecutive years. NRS 86.580 allows a revival of the charter for any period, at the fee to form a new LLC, but only on complying with NRS 86.276; the statute does not say whether revival stays open after the five-year bar, so ask the Secretary of State in writing before relying on it.
Nevada LLC requirements: registered agent, and is my name public?
A Nevada LLC needs a registered agent with a street address in Nevada, and should expect the names of its managers, or of its managing members if it has no manager, to be public. The owners and managers can live anywhere (NRS 86.231; NRS 77.300). The agent receives legal papers and the state's default notices. An owner with no Nevada street address cannot be the agent and appoints one who has. For serving as your own agent or changing agents, see registered agent.
The filings name people:
| Record | Who it names | Filed? |
|---|---|---|
| Articles of organization | Each organizer, and each initial manager (or each initial member if the members manage), with an address (NRS 86.161) | Yes |
| Initial and annual lists | Every manager, or every managing member if there is no manager, with a residence or business address (NRS 86.263, 86.269) | Yes |
| Full list of members and managers | Kept at the LLC's Nevada office or with a custodian of records (NRS 86.241) | No |
The articles are a public record (NRS 77.200). Chapter 86 keeps only the custodian's contact details confidential (NRS 86.246), not the lists. A one-owner LLC run by its member therefore names that owner. For US addresses and banking, see US business address and bank account. Nevada does not require an operating agreement (NRS 86.286).
Does Nevada tax the LLC or its owner?
Not on income. Nevada has no personal income tax, and no corporate income tax appears among the taxes its Department of Taxation runs (income tax in Nevada; tax types). Two business taxes can reach an LLC, both set off by Nevada activity, not by forming there.
| Nevada tax | When it applies | Rate or line |
|---|---|---|
| Commerce tax | Nevada gross revenue over $4,000,000 in a July–June year; at or below that line, no return is required (commerce tax; FAQ) | Rate varies by industry |
| Modified business tax | Employers covered by Nevada unemployment law, that is, with Nevada payroll (modified business tax) | For most businesses, 1.17% of wages above the first $50,000 each calendar quarter; a quarterly return is due even with no tax |
| Sales tax | Retail sales delivered to Nevada buyers | See the sales tax section below |
The commerce tax FAQ says a business located outside Nevada needs both a minimum connection with Nevada and Nevada gross revenue over the line before the tax applies. A member or employee whose job is to collect or pay these taxes, and who willfully fails to, is personally liable with the LLC for the tax, interest and penalties (NRS 360.297).
Does a Nevada LLC cut tax where I live or work?
No. Tax follows where the owner lives and where the business works, sells or hires, not the state on the articles. The state where the work happens can require the LLC to register and pay there.
California shows how this works. The Franchise Tax Board treats a business as doing business in California if it engages in any transaction for financial gain in California, is commercially domiciled there, or has California sales, property or payroll above yearly thresholds (FTB: doing business). Every LLC doing business in California pays an annual tax of $800 (FTB: LLC). A Nevada LLC run from a California home therefore generally pays both states, and a California resident is taxed on all income regardless of source, including the LLC's profit. For registering in your own state, see registering in another state; for what no-income-tax states still charge, see states with no income tax.
An owner outside the US is taxed at home under that country's rules. For mainland China, see a US company for a China-resident founder.
Selling into Nevada: when does sales tax registration start?
A remote seller, meaning one with no physical presence in Nevada, must register and collect Nevada sales tax once its retail sales into Nevada exceed $100,000, or it makes 200 or more separate retail transactions for delivery there, in the previous or current calendar year (Nevada Department of Taxation). Registration is due by the first day of the calendar month that begins at least 30 days after the seller crosses the line.
The formation state does not decide sales tax: an LLC formed anywhere meets the same test for Nevada buyers, and a Nevada LLC selling elsewhere follows each buyer's state. A seller with Nevada stock, an office or staff has a physical presence and is not a remote seller. Nevada's remote-seller guidance does not say whether forming in Nevada or keeping a Nevada registered agent counts as presence; for written advice on a business's own facts, the Department takes requests for an advisory opinion. Other states' lines are in sales tax economic nexus thresholds by state.
Nevada LLC for foreigners: what does the IRS require?
The same as for an LLC in any state. The LLC needs an EIN; for applying without an SSN, and the Form SS-4 lines a foreign-owned LLC fills, see EIN without an SSN.
A single-member LLC wholly owned by a foreign person is treated as a corporation for Form 5472 reporting. For each year it has a reportable transaction with its owner or another related party, it files Form 5472 attached to a pro forma Form 1120 by the 15th day of the 4th month after its tax year ends: April 15 for a calendar year, later with a Form 7004 extension filed by then (Instructions for Form 5472; Instructions for Form 1120). Reportable transactions include money the owner puts in or takes out and amounts paid to form or dissolve the LLC, so an LLC with no income can still have to file. The penalty for failing to file is $25,000. Detail is in foreign-owned single-member LLC filing; missed years are in missed foreign-owner filings and penalties. When a US client, bank or platform asks the LLC for Form W-9, the foreign owner gives the appropriate Form W-8 instead (Form W-9; which tax form to give payers).
A one-owner LLC owned by a US individual does not file Form 5472: its business generally goes on the owner's Form 1040, usually Schedule C, and is subject to self-employment tax (IRS: single-member LLCs). An LLC with two or more owners, or one that elects corporate tax, files a different federal return. The corporate election is Form 8832, signed by each member or an authorized manager or member, and it can take effect no more than 75 days before it is filed; a nonresident alien cannot own an S corporation (Form 8832; Form 2553 instructions; how LLCs are taxed). Whether the owner also files Form 1040-NR depends on US business income; see the nonresident return for business income. The whole setup order is in US LLC for non-residents, step by step. A Nevada LLC is a US company, so under FinCEN's current rule it files no beneficial ownership report (FinCEN; who still files).
Nevada, Wyoming, New Mexico or Delaware: what does each cost per year?
Nevada's $350 a year is well above Wyoming's minimum and New Mexico's, whose LLC Act sets no yearly report or fee, and below Delaware's $400. Federal filings are the same in every state.
| State | Yearly state charge | When due |
|---|---|---|
| Nevada | $350: annual list and business license | Last day of the anniversary month |
| Wyoming | At least $60 license tax, more with Wyoming assets (Secretary of State) | First day of the anniversary month |
| New Mexico | No annual report or fee in the LLC Act; confirm with the Secretary of State (New Mexico guide) | None in the Act |
| Delaware | $400 annual tax (Division of Corporations) | June 1 |
The yearly charge is one input. For the full choice, see the best state for a non-resident LLC; for every state's fee, see LLC annual fees and reports by state.
Example
These examples are illustrative; all figures are in US dollars.
Owner in Singapore selling software
A Singapore resident forms a single-member Nevada LLC in March to sell software subscriptions worldwide. It has no Nevada office or staff and nowhere near $4,000,000 of Nevada revenue.
- Year one: the state charges $75 + $150 + $200 = $425 at filing. The owner puts in $5,000 to fund the LLC, a reportable transaction, so the LLC files Form 5472 with a pro forma Form 1120 by April 15 of the next year.
- Each later year: by March 31 the LLC pays $150 + $200 = $350, and files Form 5472 again for any year with a transaction with the owner.
Nevada levies no income tax on the profit. Whether the owner owes US or Singapore tax is a separate question.
Owner living in California
A California resident forms a Nevada LLC and runs it from home. In year one the LLC pays Nevada $425 and, because it is doing business in California, registers there and pays California's $800 annual tax. Each later year it pays Nevada $350 and California $800 (plus California's LLC fee once its California income reaches $250,000), and the owner reports the profit on a California return. Forming in Nevada added a state; it removed none.
Annual list filed late
An LLC formed in March owes its list and license by March 31 and files on April 20. It pays $150 + $75 for the list and $200 + $100 for the license: $525. Had it still filed nothing by April 1 of the next year, its charter would be revoked, and reinstating would add $300 to every unpaid fee and penalty.
Different for you?
- One foreign person owns the LLC: Form 5472 with a pro forma Form 1120 is due each year the LLC has a transaction with you, and it reports money you put in or take out. See foreign-owned single-member LLC filing; for the records and the yearly filing, see bookkeeping and corporate tax.
- You missed Form 5472 or received a penalty notice: see missed foreign-owner filings and penalties and get corporate tax help before replying to the IRS.
- You live or work in another US state: the LLC may have to register and pay there too. See registering in another state and business formation help.
- The LLC will hire in Nevada or approach the commerce tax line: quarterly payroll tax returns or a commerce tax return begin; get business formation help.
- Two or more owners, or you want corporate tax treatment: the federal return changes; get business formation help before electing.
- The annual list is late or the LLC was revoked: see reinstating your company before five years pass, and get business formation help.
- You live in Canada: see fixing a US LLC owned by a Canadian.
- You are still choosing a state or need a US address: see the best state for a non-resident LLC and US business address and bank account.
Figures on this page
| Figure | Value | Source |
|---|---|---|
| Nevada LLC state charges at formation (articles, initial list and state business license) Sum of the $75 articles fee (NRS 86.561), the $150 initial list fee (NRS 86.263) and the $200 state business license fee for an LLC (NRS 76.100), all due at filing; excludes registered agent fees, name reservation and expedite charges | $425 | Nevada Revised Statutes chapters 86 and 76 Checked |
| Nevada LLC yearly state charges (annual list plus state business license renewal) The $150 annual list fee (NRS 86.263) plus the $200 state business license renewal for an LLC (NRS 76.130), paid together by the last day of the formation anniversary month | $350 | Nevada Revised Statutes chapters 86 and 76 Checked |
| Nevada fee for filing an LLC's original articles of organization NRS 86.561(1)(a); the initial list and state business license fees are charged separately | $75 | Nevada Revised Statutes chapter 86 Checked |
| Nevada LLC initial list fee, filed with the articles of organization NRS 86.263(1) and (4)(a) | $150 | Nevada Revised Statutes chapter 86 Checked |
| Nevada state business license fee for an LLC Each year, in addition to the annual list fee | $200 | Nevada Revised Statutes chapter 76 Checked |
| Form 5472 penalty for failure to file or keep records For tax years beginning after December 31, 2017. Per reporting corporation, per tax year. A substantially incomplete Form 5472 counts as a failure to file. IRC 6038A(d)(1); Treas. Reg. 1.6038A-4(a). | $25,000 | IRS: Instructions for Form 5472 Checked |
| Nevada LLC annual list fee Each annual list | $150 | Nevada Revised Statutes chapter 86 Checked |
| Nevada annual list default penalty Added to the annual list fee on default | $75 | Nevada Revised Statutes chapter 86 Checked |
| Nevada state business license late renewal penalty NRS 76.130(4)(a): added to the annual state business license fee when not paid on time; the entity is also treated as not having filed its annual list | $100 | Nevada Revised Statutes chapter 76 (NRS 76.130) Checked |
| Nevada LLC reinstatement fee after revocation NRS 86.276(1)(b)(3): paid on top of each unpaid list fee and penalty; no reinstatement under this section after five consecutive years of revocation | $300 | Nevada Revised Statutes chapter 86 (NRS 86.276) Checked |
| Nevada commerce tax gross revenue threshold Nevada gross revenue in a July–June taxable year must exceed this for tax and a return. | $4,000,000 Tax year 2026 | Nevada Department of Taxation: Commerce Tax due date notice Checked |
| Nevada modified business tax rate, general business On gross wages less employee health benefits; rate effective July 1, 2023 | 1.17% | Nevada Department of Taxation: Modified business tax Checked |
| Nevada modified business tax non-taxable wages per calendar quarter, general business The first $50,000 of wages paid in each calendar quarter stays non-taxable (NRS 363B.110) | $50,000 | Nevada Department of Taxation: Modified business tax Checked |
| California LLC annual tax Annual tax for LLCs organized or doing business in California, subject to exceptions | $800 | California Franchise Tax Board: Limited liability company Checked |
| Nevada remote seller threshold Retail sales into Nevada | $100,000 | Nevada Department of Taxation: Remote Sellers, Wayfair decision Checked |
| Delaware annual tax for an LLC formed in Delaware Annual tax for an LLC formed in Delaware; not a tax on its income | $400 Tax year 2026 | Delaware Division of Corporations: Annual report and tax information Checked |
| Wyoming annual report minimum license tax for profit entities Minimum for domestic and foreign profit corporations, LLCs, limited partnerships, and registered limited liability partnerships; the tax can be higher based on assets located and employed in Wyoming | $60 | Wyoming Secretary of State: Business FAQs Checked |
Primary sources
- Nevada Revised Statutes chapter 86: Limited-liability companies
- Nevada Revised Statutes chapter 76: State business license
- Nevada Revised Statutes chapter 77: Registered agents
- Nevada Revised Statutes chapter 360: Revenue and taxation, general provisions
- Nevada Department of Taxation: Income tax in Nevada
- Nevada Department of Taxation: Tax types
- Nevada Department of Taxation: Commerce tax
- Nevada Department of Taxation: Commerce tax FAQ
- Nevada Department of Taxation: Modified business tax
- Nevada Department of Taxation: Remote sellers, Wayfair decision
- California Franchise Tax Board: Doing business in California
- California Franchise Tax Board: Limited liability company
- California Franchise Tax Board: Residency status
- IRS: Instructions for Form 5472
- IRS: Instructions for Form 1120
- IRS: Single member limited liability companies
- IRS: Form 8832, Entity Classification Election
- IRS: Instructions for Form 2553
- IRS: Form W-9
- FinCEN: Beneficial Ownership Information Reporting
- Wyoming Secretary of State: Business FAQs
- Delaware Division of Corporations: LLC, LP and GP tax instructions
About this guide
Published by Cloud Accounting under standing professional approval. This version has no separately recorded personal review. It explains general rules for the tax year shown. It is not advice for your situation.
Changes
- : First published.