Staying compliant in Nevada

What is the Nevada annual list, and when is it due?

The Annual List of Managers or Members is Nevada's yearly report for LLCs, and it is due by the last day of the month in which the LLC's organization anniversary falls, with a $150 list fee.^{1, 2}

The deadline moves with your LLC, not with the calendar year. An LLC formed in March has a March deadline; one formed in October files by the end of October. Because the Initial List of Managers or Members was already filed at formation, the first annual list falls in the month your LLC turns a year old.³

What the list asks for and what it costs

The state's instructions describe a list of the names and addresses of the LLC's managers or managing members. If your LLC has changed managers, or a manager has moved, the list is where the new names and addresses go on record.⁴

Nevada pairs the list with its business licence. The annual list is filed with the State Business License renewal. That means two charges in one sitting, the list fee and the $200 State Business License fee, and two late fees if you miss the deadline. Budget for both charges.^{1, 2}

How to file it

The state's formation instructions list these filing methods: Online (via nvsos.gov), by mail or in person. Check the annual list form for its own options, since those instructions cover formation. Keep the receipt with your LLC's records, because a lender or landlord may later ask for proof that you are current.¹

If you run LLCs in several states, our explainer on how annual reports work across states shows the differences, and pages such as staying compliant in Arizona and staying compliant in California show how far the rules can vary.

Does Nevada charge LLCs a franchise tax?

The Department of Taxation page used for this guide doesn't say whether Nevada has a franchise tax on LLCs. The tax it describes is the Commerce Tax, which applies only if Nevada gross revenue exceeds $4 million in a fiscal year, so a business below that revenue level falls outside it.⁵

One caution about that source. The Department of Taxation's page speaks of businesses in general and does not name LLCs. Ask the Nevada Department of Taxation whether your LLC falls inside the Commerce Tax, and ask it which other registrations apply to what you sell.

Federal tax is a separate track. How your LLC's income is taxed depends on how it is owned and on any election you made with the IRS, so a tax professional is the right person to ask. Keep tax deadlines on their own list. The annual list and licence renewal are filings with the Secretary of State; they don't replace a tax return, and a tax return doesn't replace them.

What happens if a Nevada LLC files late or falls into default?

A late annual list costs a $75 late fee on the list plus a $100 State Business License late fee. The bigger risk is default, which can lead to revocation of your LLC's charter.¹

Default and revocation

The sources for this page tie default most directly to the registered agent. An LLC that does not file a statement of change of registered agent before its agent's resignation takes effect is in default and subject to charter revocation (NRS 86.272, 86.274). The reinstatement rules, covered next, also require any missed annual list fees to be paid, so an LLC that stops filing its lists can end up on the same path. The sources here don't set out the full timeline from a missed list to revocation, so if you have missed one, contact the Secretary of State promptly.³

Reinstatement after revocation

Reinstatement is set out in NRS 86.276. It costs $300, plus each missed annual list fee and $75 late penalty. So the bill grows with each year the LLC sits revoked.³

There is a hard stop as well: a charter revoked for 5 consecutive years cannot be reinstated. After that point reinstatement is no longer available. If your LLC signed contracts or kept trading while revoked, talk to a lawyer before you file. The Nevada registered agent guide explains how a lapse in the agent starts this process.³

How do you keep your Nevada registered agent current?

Keep an agent with an actual street address or rural route box number in this State on record at all times (NRS 77.300), and file the Change of Registered Agent by Represented Entity form, at $60, whenever the agent changes.^{1, 6, 7}

The resignation rule is what makes this urgent in Nevada. An agent's resignation takes effect on the earlier of the 31st day after filing or appointment of a new agent, and the agent must promptly notify the entity of the filing date. If your LLC hasn't filed a statement of change by the effective date, it is in default. So the contact details your agent holds for you are part of compliance: a notice sent to an old email address can cost you the whole window.⁸

Foreign LLCs register here for $75 (plus $150 initial list and $200 State Business License). The sources for this page describe the yearly list for Nevada LLCs and don't set out a foreign LLC's ongoing filings, so confirm those with the Secretary of State. For the order of steps when switching, see how to change your registered agent, and before ending a paid service, read how to cancel a registered agent service.¹

What provider compliance features cover in Nevada

Several providers in our comparison publish an annual report service or reminders, and Nevada has a yearly filing for them to track. What differs is whether a plan files for you, what it charges, and whether its price covers the state's list and licence fees. Providers below are in order of our score.

• Tailor Brands says its agent can file the annual report if instructed, and its plan listing describes annual report filing this way: Included in Essential and Elite (annual compliance report filing and updates); not in Lite.^{9, 10}
• ZenBusiness lists annual report filing at $100 per report.¹¹
• LegalZoom charges $99 + state filing fees, bills once.¹²
• Bizee (formerly Incfile) lists this on its agent service page: Free lifetime compliance notifications.¹³
• Swyft Filings sells ComplianceGuard $199/year (annual report filing included, state fee applies).¹⁴
• Northwest Registered Agent prices its annual report service at $100 + state fees, charged at filing.¹⁵
• InCorp Services describes its alerts this way: Email reminders before deadlines (annual reports, franchise tax). It files reports for $89 + state fees.^{16, 17}
• Harbor Compliance charges $199 per state per year plus filing fees.¹⁸

Wherever a plan says "plus state fees", the state's yearly charges in Nevada are the list fee and the business licence fee, and late fees if the deadline has passed. The provider pages used here don't say whether their filing covers the licence renewal, so ask in writing whether the provider files the licence renewal along with the list. A reminder service only tells you a date; you still file and pay.

Renewal prices are the other recurring cost. Tailor Brands renews at $199/year, Bizee (formerly Incfile) at $149/year, and Swyft Filings bills $149 per quarter. The Nevada registered agent comparison lists every provider's terms, and services with compliance tools compares these features nationally.^{19, 20, 21}

What does a Nevada LLC compliance calendar look like in year one and after?

In year one, a Nevada LLC pays its list and licence fees at formation; from year two on, both are due once a year by the end of its anniversary month.

Year one

1. Formation day. File the Articles of Organization together with the Initial List of Managers or Members ($150) and the $200 State Business License. The statute also mentions an alternative due date the LLC may select, so check the form if you want a different date. The Nevada LLC formation guide walks through the filing, and the cheapest ways to form a Nevada LLC adds up the opening costs.³
2. Note your anniversary month. Put a reminder a few weeks before the end of that month next year.
3. Confirm the email and phone number your agent will use, and write down the agent's renewal date.
4. Ask the Department of Taxation whether the Commerce Tax or other registrations apply.

Year two and later

1. Anniversary month. File the annual list and pay the business licence fee by the last day of the month in which the LLC's organization anniversary falls.
2. If managers or their addresses changed, make sure the list reflects them.
3. Renew or replace your agent before the renewal date, and file the Change of Registered Agent by Represented Entity form if you switch.¹
4. Once a year, look up your LLC with the Secretary of State and check the agent and addresses on record.

Terms such as default, revocation and service of process are defined in our glossary, and what a registered agent is covers the agent's role.