By completing the IRS form SS-4. We included this form in the mail we sent you with your original
formation papers. If you need to get another form, you can go to the IRS website and print one,
or apply for one online. There are several ways to obtain your employer ID number. I have completed
most of the information on the enclosed Form. You can: (1) call the IRS toll free at 1-800-829-4933
international clients can call 215-516-6999, (2) online the address is
When you get to the website, click on Apply ONLINE NOW. (3) fax the form to the IRS 215-516-3990, or
(4) send it to the IRS by mail to Attention EIN Operation, Philadelphia, PA 19255. This information is
also available on my website. If you decide to get your number online, be sure not to use punctuation
when you are typing in the information.
By completing the IRS form 2553. This election is where the profits or losses of the company will flow
through to the individual shareholders or owners. If you are a C or closed corporation, the profits or
losses of the company will not flow through to the owners. We provided you with instructions on how to
complete this form in the letter we sent to you with your original formation papers. This election must be
made within 75 days from the date your company is formed. Go to the IRS website for the form.
Only if you are going to do business using a name different than the name you used to form your company.
Example: Tim Johnson and George Johnson want to go into business together, but they are not sure what type of
business. They form a corporation. They call it Tim & George, Inc. They decided they want to use Tim &
George, Inc. for an auto parts business. They want to call the auto parts store Auto Parts 'R Us. They file
a dba or fictitious firm name certificate with the Clark County Clerk's office reflecting Tim & George, Inc.
will be doing business under a fictitious name, Auto Parts 'R Us. Tina Smith formed a company called Candles
of Las Vegas, Inc. She wants to operate her business as Candles of Las Vegas, Inc. She does not need a dba
or fictitious firm name certificate. If you need file a dba/Fictitious Firm Name Certificate, you can do so
through the mail. Here is a link.
You file an amendment with the Secretary of State. The State charges $175 to file your amendment and
it takes 2-3 weeks. They have an expedited service/24 hours for an additional $125, or $300 total.
Please go to our forms page to print the form you need to change the name of your company.
Print an Initial List form. Go to our State Forms page for a copy. The Secretary of State fee is $125.
If your List is late, the State charges a $75 late fee. Your total STATE fee is $200. On the Annual
List, if you want to leave the top portion blank, the file number, the filing period, and the resident
agent block. We will complete this information when we receive it from you. If you want to complete
the form, your file number is on your articles of incorporation or organization, or you can go to the
Secretary of State's website to look up your file number. The filing period is the month your company
is formed to the next year. If my company was formed in August, 2005, my filing period would be from
August 2005 to August 2006. The resident agent information is: LorettCo, 3838 Raymert Dr Ste 10A Las
Vegas, NV 89121.
If you do not have your Annual List, please print one. Complete the officer and director or member
information. You can leave the top portion blank, the file number, the filing period, and the resident
agent block. We will complete this information when we receive it from you. If you want to complete the
form, your file number is on your articles of incorporation or organization, or you can go to the
Secretary of State's website to look up your file number. The filing period is the month your company is
formed to the next year. If my company was formed in November, 2004, my filing period would be from
November 2004 to November 2005. The resident agent information is: LorettCo, 3838 Raymert Dr Ste 10A Las
Vegas, NV 89121.
You have two options to order a certificate of existence or a certificate of good standing. One is by
mail using a check or credit card to pay the $50 fee, and the other is by fax, paying the fee by credit
card. The $75 service takes two weeks. You can opt for a 24 hour service for $125. To order the
certificate, send the Customer Order Instructions o the Secretary of State. Send the instructions via mail
to Secretary of State, 202 North Carson Street, Carson City, NV 89701. If ordering your certificate
expedited, use the Credit Card Checklist and fax the form to the State at ________. Be sure to complete
all the information on the forms.
By filing an amendment with the Secretary of State. The State fee is $175 to file an amendment.
This takes three weeks. $300 for an amendment that takes the State 24 hours.
By filing a dissolution with the Secretary of State. The State fee is $75 for the three week filing;
$200 for the expedited/24 hour filing. Please click on our
State Forms. link.
You can prepare corporate minutes of your board of directors where the board meets, removes officers,
and appoints new ones. If you need the change to be on the public records, file an amended list of
officers. There is no form "amended" list. Just file an annual list (available on our
State Forms. link)
or the State's website
BE SURE to write the word "amended" on the top of the Annual List. The State fee is $125.
You can contact us and we will send you a copy, or send a
Customer Order Instructions to the Secretary
of State. In the box "Description" write "I would like a regular filed stamped copy of articles of
incorporation for ______________ [put the name of your company]. Enclosed is my check for $10 to cover
the cost." The cost is per page. If you do not know the number of pages, you can put $10 and the State
will send you a refund if there is one. If you know the number of pages, it is $2 per page.
Certified copies are $30.
An LLC is not intended for transfer of ownership interest. In the event you do need to change your
owners or members/ manager all of the members must sign an agreement to transfer an interest to the
new member. File an amendment with the State. The State fee is $175 for the three week filing; $300
for the 24 hour filing. See our State Forms.
link to download the form.
By submitting an application to the State of Nevada Department of Taxation. You use the same Nevada
Business Registration form that you use for the Nevada Business License. Here is an excerpt taken
directly from the State of Nevada, Department of Taxations' website. NEVADA DEPARTMENT OF TAXATION -
WHAT YOU NEED TO KNOW ABOUT NEVADA’S BUSINESS LICENSE Effective 7/22/03, all businesses doing
business in Nevada must obtain a State Business License as required by SB8 of the 20th Special
Session of the Nevada Legislature.
Q: What is the cost of a State Business License?
A: The State Business License Fee is $100. The license is renewable annually.
Q: How much is the renewal fee and when is it due?
A: The renewal fee is $100. Taxpayers who currently have a business license shall pay the renewal fee
based on their anniversary date. Entities no longer in business in this state must submit a written
statement to the Department at least 10 days before their anniversary date in order to avoid the annual
fee and a penalty for non-payment.
Q:What is the penalty for late or non-payment?
A: A person who fails to submit the annual fee required by the due date shall pay a penalty in the
amount of $100 in addition to the annual fee. This penalty goes into effect 07/01/04.
Q: Are there any other requirements for businesses obtaining a State
A: Every business that purchases tangible personal property for storage, use or other consumption in
this state must register with the Department of Taxation for a Use Tax Account.
Q: What constitutes a business?
A: A corporation, partnership, proprietorship, limited-liability company, business association, joint
venture, limited-liability partnership, business trust and their equivalents organized under the laws
of the State of Nevada or another jurisdiction shall be deemed to constitute a business for the purposes
of NRS 360.760 through NRS 360.795 regardless of any purpose for which that entity is organized or operated
and regardless of whether that entity conducts an activity for profit.
Q: Are any businesses not required to obtain a State Business License?
A: Government entities, nonprofit religious, charitable, fraternal, or other organizations that qualify
as a tax-exempt organization pursuant to 26 U.S.C. 501(c), or a business whose primary purpose is to create
or produce motion pictures are not required to obtain a State Business License. A “Limited-Liability Company
which consists of a single member if the limited-liability company is disregarded for the purposes of federal
income taxation as an entity separate from its owner, and a natural person who is regarded as a substantial
owner of any trust or portion thereof pursuant to the provisions of U.S.C. 671 to 679. Also, a person who
operates a business from his home and earns from that business (net income from the business reported on the
Federal Tax Return) not more than 66 2/3 percent of the average annual wage, as computed for the preceding
calendar year, pursuant to chapter 612 of NRS, is not required to obtain a State Business License for the
next year. The average annual wage fluctuates, for 2003 the 66 2/3 percentage of the average annual wage is
$21,500. For 2004 the 66 2/3 percentage of the average annual wage is $22,000.
Q: What is meant by “person who operates a business from his home”?
A: A person who operates a business from his home means a natural person who does not own, lease, rent
or license any real property, other than his personal residence, for use in furtherance of that
business and does not hold any part of his personal residence open to the general public. A natural
person shall not be deemed to own, lease, rent or license any real property that he uses strictly for
the purpose of maintaining a post office box, posting a business license in accordance with requirements
imposed by a county or municipal ordinance, or periodically selling or exhibiting wares at craft shows.
Q: Are trade show or convention participants required to obtain a
State Business License?
A: A business not located in this State that takes part in a trade show or convention held in this
State is not required to obtain a business license specifically for that one event.
Q: Are businesses selling at swap meets in this State required to
apply for a State Business License?
A: Yes, they are considered to be renting space outside of their personal residence and are required
to apply for a State Business License.
Q: Are real estate agents and brokers required to apply for a State
A: Yes, they are not considered to be working from their personal residence and are required to
apply for a State Business License.
Q: Are a husband and wife considered one taxpayer?
A: Yes, as long as the business is not separately incorporated.
A: You may obtain an application by downloading one from our website at
or by contacting the Nevada Department of Taxation office nearest you. When submitted, the application
must be accompanied by the $100 license fee. A signer’s signature on an application is considered a
sworn statement of his or her authority to sign on behalf of the entity being registered.
Q: If I have several businesses, but they are all owned as sole
proprietor businesses, do I have to get State Business Licenses for each one?
A: Sole proprietors may have more than one business and only be required to have one State Business
License. However, if a person is a sole proprietor and also conducts business under a separate
corporation or other entity, State Business Licenses will be required for each entity.
A Business is required to keep all records for four years. The same or similar provisions which exist
for other Title 32 taxes regarding audits, confidentiality of information, administrative procedures,
etc., are applicable to this license fee.
Q: What are some examples of businesses that are now required to apply
for a business license that were not required to apply prior to the implementation of SB 8 of the 20th
Special Session of the Nevada Legislature?
A: Sole proprietors without employees were not previously required to obtain a State Business License.
However, employer status no longer is a factor in determining which businesses must register for a
State Business License. All businesses are now required to obtain a State Business License unless they
are exempted for one of the reasons listed above in #6. In addition, individuals who lease or rent out
property and report this on a Federal Tax Return form 1040 schedule E and individual owners of farms
who report on a Federal Tax Return form 1040 schedule F must also obtain a State Business License.