Limited Liability Company L.L.C.United States · Nevada
What it takes to form, own and run a private limited company in United States · Nevada, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Unless otherwise provided in the articles of organization or an agreement signed by the member or manager to be charged, no member or manager of any limited-liability company formed under the laws of this State is individually liable for the debts or liabilities of the company.
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One or more persons may form a limited-liability company by signing and filing with the Secretary of State articles of organization for the company.
The registry’s and the law’s own pages do not mention it.
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a domestic LLC with at least two members is classified as a partnership for federal income tax purposes unless it files Form 8832 and affirmatively elects to be treated as a corporation.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the L.L.C..
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- At least 1 · a company may be one
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One or more persons may form a limited-liability company by signing and filing with the Secretary of State articles of organization for the company.
- Members
- At least 1 · one person may form it alone
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“Member” means the owner of a member’s interest in a limited-liability company or a noneconomic member.
- A local company secretary
- Not required
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management of the company may be vested in a manager or managers, who may but need not be members. The manager or managers shall hold the offices, have the responsibilities and otherwise manage the company as set forth in the operating agreement
- A local registered agent
- Required
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A registered agent filing must state: (a) The name of the represented entity’s commercial registered agent
Each year, at the registry
- Annual registry fee
- USD 150 (about €131)
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(b) Each annual list required by subsection 2, the limited-liability company shall pay to the Secretary of State a fee of $150.
- Accounts on the public record
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the L.L.C. are in our records.
What is public
Not in our records What the register shows the public is not in our records for the L.L.C..
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Owners choose+4 regimes
Federal (irs.gov LLC page): an LLC with two or more members is a partnership unless it files Form 8832 to be taxed as a corporation; a single-member LLC is disregarded as separate from its owner unless it elects otherwise. Nevada (read 15 Oct 2026): tax.nv.gov states 'The Commerce Tax is imposed on businesses with a Nevada state gross revenue exceeding $4 million per fiscal year' (NRS 363C.200; a gross-revenue tax at 0.051 to 0.331 percent of revenue above $4,000,000 by business category, NRS 363C.310-363C.560), and NRS 363B.110 imposes a payroll excise tax of 1.475 percent of wages above $50,000 a quarter. No page read states whether Nevada levies any tax on net profit, so no state profit layer is recorded.
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a domestic LLC with at least two members is classified as a partnership for federal income tax purposes unless it files Form 8832 and affirmatively elects to be treated as a corporation.
Special regimes that may apply
- Deduction for foreign-source portion of dividends received from specified 10-percent owned foreign corporations holding · 100% exempt
Domestic corporations that are United States shareholders of a specified 10-percent owned foreign corporation, on dividends received from it 26 U.S.C. § 245A(a) - Deduction for foreign-derived intangible income and global intangible low-taxed income other · 37.5%
Domestic corporations with foreign-derived intangible income, and with GILTI included under section 951A 26 U.S.C. § 250(a)(1) - Alternative tax on qualifying shipping activities tonnage
Electing corporations engaged in qualifying shipping activities 26 U.S.C. § 1352 - Qualified opportunity zones free zone
Taxpayers with eligible gains who invest them in a Qualified Opportunity Fund holding property in a designated zone 26 U.S.C. § 1400Z-1 (designation) and § 1400Z-2 (deferral and exclusion), enacted by the Tax Cuts and Jobs Act of 2017, Public Law 115-97
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in United States
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolution or cancellation by filing a Certificate of Dissolution/Cancellation for a limited-liability company with the Nevada Secretary of State (NRS chapters 86, 86.547 and 89, as the Secretary of State's Close a Business page cites them).
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Certificate of Dissolution/Cancellation Limited-Liability Company (NRS Chapters 86, 86.547, 89)
- Statutory fee
- USD 100 (about €87)
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Dissolution of Domestic Limited-Liability Company $100.00 $125.00
Every business in United States · Nevada
Sales and consumption tax
- The tax
- Sales tax (state and local)
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you can elect to deduct state and local general sales taxes
- Standard rate
- Set by the states or provinces
There is no national VAT or sales tax; rates are set by each state and locality.
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you can elect to deduct state and local general sales taxes
- Registration threshold
- Not in our records
- A foreign company
- See the note
Sales tax is administered by state and local authorities, not the federal government, so there is no national registration rule to record.
- Tax authority
- Internal Revenue Service (IRS) at federal level; sales tax is administered by state and local authorities
Portals and registers
- Business registerNone — state-level business registries; no single national registry
- Tax authorityInternal Revenue Service (IRS)
- Tax treatiesUS Department of the Treasury - Tax Treaties
Payment and banking services
6 services name United States on their own list: Paysera, Airwallex, Stripe, Revolut, Brex, Mercury. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Limited Liability Company (L.L.C.)
- ISO 20275 code
- MM8MSecondary GLEIF, Entity Legal Forms code list