Electronic Submission Requirement FAQs
Table of Contents
What is the electronic submission requirement?
Most tax-related documents and payments must be submitted electronically to the Nevada Department of Taxation. This requirement applies to taxpayers, tax preparers, and other tax professionals.
What types of documents must be submitted electronically?
Required electronic submissions include, but are not limited to:
- Tax returns
- Tax payments
- Refund claims
- License applications
- Registrations
- Permits
- Waiver requests
- Other tax-related documents
Who is required to submit documents electronically?
Taxpayers, tax preparers, and other tax professionals must submit applicable tax-related documents electronically unless an authorized waiver or exception applies.
When does the electronic submission requirement take effect?
The requirement takes effect December 7, 2026. Applicable documents and payments must be submitted electronically beginning on that date, unless an authorized waiver or exception applies.
What should a taxpayer do if they do not have access to a computer?
The Department’s online portal can be accessed using a cell phone. Taxpayers may also visit any Department location and use the computer kiosks available in the lobby.
Can I request a waiver to the electronic submission requirement?
Yes. A taxpayer, tax preparer, or other tax professional may request a waiver from the electronic submission requirement.
When must I submit a waiver request?
A waiver request must be submitted at least 20 days before the first document subject to the requirement is due.
What are the grounds for receiving a waiver?
A waiver may be granted if the applicant demonstrates one or more of the following:
- No facilities for electronic submission.
- Severe economic hardship caused by electronic submission.
- Other good cause that justifies an exception.
How long does a waiver remain in effect?
A waiver may be granted for a period of up to one year from the date of approval.
Can a waiver be granted for all electronic payments?
No. A waiver cannot be granted for payments of $10,000 or more pursuant to NRS 353.1467.
Can I continue submitting documents on paper while my waiver request is pending?
Yes. If the waiver request is submitted at least 20 days before the first applicable document is due, the taxpayer, tax preparer, or other tax professional may continue submitting applicable documents on paper until the Department makes a decision on the request.
Paper submissions made during this pending period are considered compliant with the electronic submission requirement.
What happens if my waiver request is denied?
If the Department denies the waiver request, the applicant must comply with the electronic submission requirement unless another authorized exception applies. Applicants should review the Department’s decision and take the necessary steps to meet applicable filing and payment requirements.
Can I submit documents on paper if the Department’s online portal is unavailable?
Yes. Paper filing is permitted when a technical failure of the Department’s online portal prevents electronic submissions for more than four hours in a single day, whether the interruption occurs continuously or intermittently.
Does scheduled portal maintenance qualify as a technical failure?
No. Scheduled maintenance that the Department publicly announced in advance does not qualify as a technical failure under this exception.
What happens if I do not submit a document electronically when required?
If electronic submission is required and no applicable waiver or exception applies, the Department may take action authorized by law. Depending on the circumstances, this may include:
- Treating a return or payment as noncompliant.
- Charging a negligence penalty
- Denying a request.
- Refusing to accept license/permit registrations or other applications.
Will submitting a paper doucment automatically satisfy the filing requirement?
No. Paper submissions are permitted only when an applicable waiver or exception authorizes them. Examples include qualifying paper submissions made while a timely waiver request is pending or during a qualifying online portal technical failure.
Note: FAQs are for general guidance only. For written advice as it relates to your business, request an advisory opinion from the Department.