Return and Payment FAQ


Who is required to file the Commerce Tax return?

Business entities engaged in business in Nevada have to file the Commerce Tax return. Refer to Filing Requirements FAQs for more information.

    When is the Commerce Tax return due?

    The Commerce Tax return is due 45 days following the end of the fiscal year. Generally, the due date is August 14. If the due date falls on a weekend or holiday, the return is due on the next business day. 

    If the business ceased to exist before the end of the taxable year, a short year return may be filed.

      Where do I find the Commerce Tax return and instructions?

      The Commerce Tax return form and instructions can be found here.

        Who can use the simplified reporting method?

        A business entity engaging in a business in Nevada whose Nevada gross revenue for a taxable year is less than $4,000,000 may use the simplified reporting method. The simplified method does not require a taxpayer to provide financial information. Refer to the page 1 of the Commerce Tax Return Instructions for more details.

          How can I file my Commerce Tax return?

          You can e-file your Commerce Tax return using the Nevada Tax Center or you can mail it to:

           

          Commerce Tax Return WITH Payment            Commerce Tax Return WITHOUT Payment
          Nevada Department of Taxation
          Attention: Commerce Tax Remittance
          P.O. Box 51180
          Los Angeles CA 90051-5480
          Nevada Department of Taxation
          Attention: Commerce Tax Nonremittance
          P.O. Box 51133
          Los Angeles CA 90051-5433

           

            How can I pay my Commerce Tax liability?

            You can pay online when filing the return electronically via the Nevada Tax Center or mail a check with the return to the address above. Payments of $10,000 or more in aggregate are required to be done electronically. More information about payments, credit and refunds can be found here.

              Do I have estimated payments for Commerce Tax during the year?

              Estimated payments are not required.

                May I request an extension to file and pay the Commerce Tax return?

                Yes. If you have good cause, a 30-day extension can be requested before the due date of the Commerce Tax return. If the Commerce Tax is paid during the period of the extension, no penalty or late charge will be imposed for failure to pay the Commerce Tax at the time required, but interest will accrue at the rate of 0.75 percent per month from the date on which the amount of tax would have been due without the extension until the date of payment.

                  How can I apply for a 30-day extension to file and pay the Commerce Tax?

                  Use the application for 30-day Extension of Time to File and Pay Commerce Tax form to request an extension. 

                  Mail it to:

                  Nevada Department of Taxation

                  1550 E College Parkway, Suite 115

                  Carson City, NV 89706

                    Still have questions?

                    Ask the Commerce Tax team here.