Nevada modified business tax return

File the quarterly modified business tax return with the Department of Taxation, with the unemployment wage report, and pay the tax on wages above $50,000 for the quarter.

When: By the last day of the 1st month after each quarter.
Agency: Nevada Department of Taxation
Form: Form TXR-020.05
Applies to: Every company with employees in Nevada, with 1 or more employees.
Fee: 1.17% of gross wages above $50,000 a quarter, after deducting employer health care costs
If missed: Up to 10% of the tax plus interest
Source: tax.nv.gov, read October 22, 2026

Jay explains

Nevada has no income tax; employers pay a payroll tax instead, the modified business tax, on wages above $50,000 a quarter, less what the employer paid for employee health care. It is filed quarterly by the last day of the month after the quarter, the same day as the unemployment report, and a return is due even when the wages are under the threshold. A payroll provider usually files it.

Next dates

For a calendar year company. Shown as the agency states them; if a date falls on a weekend, file before it.

October 31, 2026
January 31, 2027
April 30, 2027
July 31, 2027
October 31, 2027
January 31, 2028
April 30, 2028
July 31, 2028

Also in Nevada

Nevada annual list and state business license Nevada annual list and state business license Nevada annual list and state business license Nevada nonprofit annual list of officers Nevada charitable solicitation registration statement Nevada Commerce Tax return (Nevada revenue over $4 million)Nevada unemployment insurance wage report Nevada retirement savings mandate (Nevada Employee Savings Trust (NEST), 6 or more employees)Nevada sales tax return

See it on your company's calendar

Your company's compliance calendar

Three answers to start. Refine it after.

What kind of organization is it?

An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.

State of formation

Employees

Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.

Where is it based? The state of the office, or of most of the people

Most Nevada companies are based in another state and owe that state's filings too. If that is you, pick it here.

More about the company: other states, payroll, dates, abroad

Company name

Date registered in each other state

Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.

Who runs payroll?

Fiscal year ends in

Date of formation

Nevada keys its report to this date. Add it and the calendar places it.

Annual revenue

Some taxes start at a revenue threshold.

We pay independent contractors We offer a retirement plan (401(k), SIMPLE, SEP)

Outside the United States We hold a bank or financial account outside the US A person or company outside the US owns 25% or more of it We own 10% or more of a company outside the US We pay people or companies outside the US

Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

No account needed. Nothing is stored until you save it.

Put it in your calendar

The calendar is free to read and to print. A subscription keeps it alive.

Every date in Google Calendar, Outlook or Apple Calendar, updated when a rule changes
Email reminders 30 days, 7 days and 1 day before each date, and on the day
Your bookkeeper, your office manager, your CPA: invite anyone, unlimited
Mark each filing done and keep a filing record you can send a lender or a buyer
Every change in federal or state rules that touches your company, explained
Jay's plain English notes on every obligation

$190 a year ($15.83 a month), or $19 month to month

Put it in my calendar

Advisors: $49 a month for up to ten companies, $4 each after. Details