Nevada LLC Non-Resident Annual Fees and Filings
A Nevada LLC needs an annual list and business license renewal, while foreign owners may also owe Form 5472. See the complete checklist.
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Last updated August 19, 2026
A foreign-owned Nevada LLC must renew its Nevada annual list and state business license, usually by the last day of its anniversary month. Those state filings do not replace federal Form 5472. A wholly foreign-owned disregarded LLC generally files Form 5472 after any owner or other foreign related-party transaction.
Nevada is regularly sold to non-residents on the strength of its tax climate and business reputation. The missing part of that pitch is recurring compliance. Nevada has more state-level maintenance than New Mexico or Wyoming, and the IRS applies the same federal information-reporting rule regardless of where the LLC was formed.
The Nevada Department of Taxation says a business with Nevada gross revenue over $4,000,000 must file a Commerce Tax return on its official Commerce Tax FAQ. That threshold is unrelated to Form 5472. If owner funding or draws are the federal gap, start a reviewed filing while handling the Nevada renewal separately.
What does a non-resident Nevada LLC renew each year?
A Nevada LLC normally has two linked Secretary of State obligations: an annual list of managers or managing members and a state business license renewal. The annual list updates the people who manage the company; the license is the state's authorisation to conduct business.
| Obligation | What it covers | Typical deadline | Where to handle it |
|---|---|---|---|
| Annual list | Current managers or managing members | Last day of the anniversary month | Nevada Secretary of State / SilverFlume |
| State business license | Annual state license renewal | Filed with the annual list | Nevada Secretary of State / SilverFlume |
| Commerce Tax | Nevada gross revenue above the state threshold | Separate state tax calendar | Nevada Department of Taxation |
| Form 5472 + pro forma Form 1120 | Foreign owner and related-party transactions | Federal return due date | IRS Ogden PIN Unit |
Nevada's Annual List of Managers/Members costs $150 and the State Business License $200 — $350 a year, due by the last day of the LLC's anniversary month (the amounts are set by NRS 86.263 and NRS 76.100; see the Nevada Secretary of State's Annual List and State Business License instructions at https://www.nvsos.gov/home/showpublisheddocument/6529/638345195963930000). Filing agents may add their own service charges, which are not state fees.
When are the Nevada annual list and license due?
The recurring filings are generally due by the last day of the month in which the LLC's formation anniversary falls. An LLC formed during September therefore works to a September month-end renewal date, not a universal calendar-year deadline.
Use this renewal procedure:
- Search the entity in SilverFlume and confirm its status, entity number, and renewal month.
- Review every manager or managing member shown on the record.
- Update the registered agent or address if the underlying information changed.
- File the annual list and renew the state business license through the official portal.
- Pay the $150 annual-list fee and $200 state-business-license fee.
- Save the accepted filing, payment confirmation, and next due date in the LLC's permanent records.
The registered agent should remain active between renewals. A missed state filing can affect good standing, but it does not cancel a federal filing obligation for a year in which the LLC existed and had reportable transactions.
Does Nevada charge state income tax or Commerce Tax?
Nevada does not impose an individual or corporate income tax. The Nevada Department of Taxation states that directly in its March 2026 official tax bulletin. That does not mean every Nevada business owes no state tax.
Commerce Tax applies to businesses operating in Nevada when Nevada gross revenue exceeds $4,000,000 for the taxable year. The Department says businesses at or below that amount do not have a Commerce Tax filing requirement. For a business located outside Nevada, both a minimum Nevada connection and revenue above the threshold are needed.
Sales and use tax, payroll-related obligations, local licenses, and taxes in other states are separate. Formation in Nevada does not prevent another state from asserting nexus when employees, property, inventory, or substantial activity are located there.
How do Nevada, Wyoming, and Delaware recurring costs compare?
Nevada normally requires two annual state payments, while Wyoming combines its annual report with a license tax and Delaware charges an annual LLC tax without an LLC annual report.
| State | Recurring state obligation | Current amount treatment |
|---|---|---|
| Nevada | Annual list + state business license | $350 total |
| Wyoming | Annual report + license tax | $60 minimum |
| Delaware | Annual LLC tax; no LLC annual report | $400 (from tax year 2026; $300 for 2025) |
The Wyoming, Delaware, and Nevada figures were checked against each state's current official guidance.
State cost is only one formation factor. Nevada's recurring administration may be worthwhile for a company with real Nevada operations. A non-resident running an online business entirely abroad should ask what Nevada solves that a lower-maintenance state does not. The answer should come from operational or legal facts, not the mistaken belief that Nevada eliminates federal filings.
When does a Nevada LLC have to file Form 5472?
A Nevada LLC that is disregarded for federal income-tax purposes and wholly owned by a foreign person generally files Form 5472 for a year in which it had a reportable transaction with that owner or another foreign related party.
Reportable movements commonly include owner capital contributions, distributions, loans, reimbursements, owner-paid LLC bills, and payments for goods or services involving a foreign related company. Customer revenue and payments to independent vendors are not owner transactions merely because a Nevada LLC made or received them.
The IRS Instructions for Form 5472 set a $25,000 penalty per form per year for failure to file. A substantially incomplete form is treated as a failure. If the failure continues beyond 90 days after an IRS notice, another $25,000 applies for each 30-day period or fraction while the failure continues.
For a calendar-year LLC, the 2025 tax-year return was due 15 April 2026. A Form 7004 delivered by that date extended the deadline to 15 October 2026. The federal calendar does not follow the LLC's Nevada anniversary month, so the two deadlines need separate reminders.
What belongs in the federal filing package?
The federal package contains a pro forma Form 1120, Form 5472 for each reportable foreign related party, and any necessary Part V statement. It is an information return package, not a Nevada annual renewal and not a full corporate income-tax return for a disregarded LLC.
Part II identifies the foreign owner. Line 4b(3) asks for the foreign tax identifying number; enter “None” or “N/A” if no FTIN exists, rather than leaving it blank. When line 4b(1) has no US identifying number, line 4b(2) requires a reference ID. Use the same reference ID every year.
Write “Foreign-owned U.S. DE” across the top of the pro forma Form 1120. The package cannot be e-filed. Fax it at 300 DPI or higher to 855-887-7737, or mail it to Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201. Keep a timestamped fax receipt or tracked mailing evidence.
What do four Nevada LLC scenarios look like?
Four scenarios, worked through, show which obligation responds to which fact.
Scenario 1: A Nevada-based ecommerce operation
The LLC stores inventory in Nevada, uses a Nevada fulfilment site, and sells to customers nationwide. It renews the annual list and license. Nevada activity requires a state tax review, including Commerce Tax if the official revenue threshold is crossed. Owner funding and draws are the Form 5472 items; unrelated customer sales are not.
Scenario 2: A remote consultant with no Nevada operations
The owner works abroad, has no Nevada staff or property, contributes $3,000, and later withdraws $20,000. State annual filings still apply because the entity is a Nevada LLC. The contribution and distribution generally create Form 5472 reporting even if Commerce Tax does not apply.
Scenario 3: A dormant LLC that only renews
The LLC earns no revenue, but the owner pays the renewal from a personal card and does not reimburse themselves. The state filings remain due. The owner-paid company obligation can be a reportable contribution or related-party transaction, so “dormant” does not automatically mean no Form 5472.
Scenario 4: A foreign company owns the Nevada LLC
A foreign parent contributes funds and charges the LLC for management support. Contributions and related-party service payments can be reportable. If another foreign affiliate also transacts with the LLC, the LLC may need a separate Form 5472 for that related party.
How does an anniversary-and-tax calendar prevent missed filings?
The original Nevada two-calendar method puts state and federal dates on different tracks. Start with the LLC's formation month for Nevada, then add the calendar-year federal dates.
Assume an LLC was formed in September, the owner contributed $5,000 in January, paid $800 of company software personally, and took a $14,000 draw in November. The compliance map is:
| Calendar item | What is due or recorded |
|---|---|
| September month-end | Nevada annual list and business license renewal |
| Throughout the year | Keep contribution, owner-paid cost, and draw evidence |
| Federal filing deadline | Form 5472 package reporting $19,800 of owner movements |
The arithmetic is $5,000 + $800 + $14,000 = $19,800. Ordinary customer receipts and unrelated operating bills remain outside that owner total. The state renewal is $350 total: $150 for the annual list and $200 for the state business license.
How can Form5472 Prep handle the federal return?
Form5472 Prep prepares Form 5472, the pro forma Form 1120, and the Part V statement. A qualified tax accountant reviews the package, and we fax it to the IRS Ogden PIN Unit with a timestamped confirmation receipt.
Standard is $149, ready in 5-7 business days. Express is $199, ready in 3 business days. Each additional past tax year is +$99, and IRS fax delivery is included. EIN service is $149 at /ein.
We are not a CPA firm and do not give tax advice. We prepare and submit the federal information return; Nevada nexus, Commerce Tax, sales tax, income tax, and home-country positions require the appropriate adviser.
Frequently asked questions
What annual filings does a Nevada LLC need?
A Nevada LLC generally files an annual list of managers or managing members and renews its state business license. A foreign-owned disregarded LLC may separately file Form 5472 with a pro forma Form 1120.
How much are Nevada LLC annual fees?
The Annual List of Managers/Members costs $150 and the State Business License costs $200, for a $350 annual total.
When is a Nevada LLC annual list due?
The annual list and business license renewal are generally due by the last day of the LLC's formation anniversary month. Verify the exact date in the entity's SilverFlume record.
Does Nevada have a state income tax?
Nevada does not impose individual or corporate income tax. Commerce Tax, sales and use tax, payroll obligations, and local licenses are separate and depend on the company's activity.
Does a Nevada LLC with no income file Form 5472?
It can. Initial funding, renewal costs paid personally, loans, reimbursements, or owner withdrawals may be reportable even when the LLC has no customer revenue or profit.
Can the Nevada annual list replace Form 5472?
No. The annual list is a state entity filing. Form 5472 is a federal related-party information return submitted with a pro forma Form 1120. Each has its own recipient and deadline.
Can a foreign-owned Nevada LLC e-file Form 5472?
No. A foreign-owned US disregarded entity must fax or mail the Form 5472 package to the IRS Ogden PIN Unit. Keep proof that the complete, signed package was delivered.
Nevada requires you to manage a state anniversary calendar and a separate federal reporting calendar. Confirm on SilverFlume before paying, then prepare the Form 5472 package or review how to fill out Form 5472 before filing.