Nevada LLC Articles of Organization: Everything You Need to Know
Nevada LLC Articles of Organization are required to create your limited liability company in this state. They are filed with the Nevada Secretary of State.4 min read
2. Selecting Your Registered Agent
3. Nevada LLC Tax Requirements
4. Annual Reports for LLCs
How Do You File the Articles of Organization?
You can file the articles of organization either online at the Secretary of State's portal, or by USPS mail. Online filings are processed right away. If you file by mail, it may take two to three weeks. Expedited filing is available for an additional fee, but you can avoid this by filing online. The filing fee is $75. The form needs to include the name and address of the LLC, the registered agent's name and address, each manager's name and address, and each organizer's name and address. It must also include the date the LLC will be dissolved if there is one and whether the LLC will be administered by members or managers.
Obviously, before you file your articles of organization form, you need to choose the LLC's name. Nevada has rules you must follow. For example, the LLC name must contain “LLC” or “Limited Liability Company.” Abbreviations are acceptable. It also must be different from any other registered business name in Nevada, and not similar enough to cause confusion with another business. You can use the Secretary of State's business name database to check to see if your desired name is available. If it is, you may choose to reserve it for 90 days.
In Nevada, you do not have to create an operating agreement for your LLC, but it's a good idea to do it anyway. The operating agreement does not need to be filed with the state.
Selecting Your Registered Agent
Another thing you must do before filing your articles of organization is to appoint a registered agent. Every LLC in Nevada needs a registered agent for service or process, which means that person accepts legal documents on behalf of the LLC and forwards them to you or your managers. You can't appoint just anyone — there are requirements about who may serve:
- The registered agent must be a resident of Nevada or a business that is authorized to conduct business in Nevada.
- The registered agent must have an address in Nevada, which may not be a post office box.
If you need to find a business to serve as your registered agent, a list is available at the website of the Secretary of State.
Nevada LLC Tax Requirements
Your LLC may be subject to additional regulatory and tax requirements. Even if it has no employees, an LLC that has more than one member must obtain an Employer Identification Number from the IRS. One-member LLCs do not need an EIN unless you choose to have your LLC taxed as an S corporation instead of a sole proprietorship. To get an EIN, just submit an EIN application online at the IRS website. There is no fee for this service.
If you have employees, you must register with the Nevada Employment Security Division and the Nevada Department of Taxation. If you hire employees, you also need a tax ID number, which you get from the IRS. Nevada LLCs must pay Nevada taxes. It does not levy a state income tax for either businesses or individuals, but you must pay a business license tax of $200 per year.
Sales tax in Nevada is 6.85 percent. Local tax is added to that and varies by location. The average is 74 cents, which would make your total sales tax 7.59 percent. Hotel and tourism taxes are charged as well.
Businesses in the state of Nevada need to get a state business license from the Secretary of State. This must be renewed each year, and the fee for this is currently $200. This may be filed online or by mail.
Annual Reports for LLCs
LLCs that are formed in Nevada, as well as foreign LLCs that are registered and authorized to conduct business in Nevada, have to file an annual report. This must list their registered agent, directors, and officers. Nevada refers to this as an “annual list.”
Your business' first annual list must be filed by the last day of the first month after your articles of organization are filed, or your foreign LLC was registered. Each following year, the annual list must be filed no later than the last day of the month of your anniversary date of registration. This annual list must be accompanied by a filing fee, which is currently $150. It may be filed online or by USPS mail.
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