How to Form C-Corp in Nevada

Quick Answer

Forming a C-Corporation in Nevada costs $75 in state filing fees with processing taking 2-3 weeks for standard service or 24 hours for expedited service ($125 additional fee). As of April 10, 2026, Nevada requires a registered agent and offers significant tax advantages including no state income tax and no franchise tax for most businesses.

Step-by-Step Formation Process

1. Choose and Reserve Your Corporate Name

   • Ensure the name includes “Corporation,” “Corp.,” “Incorporated,” or “Inc.”
   • Check name availability through the Nevada Secretary of State website
   • Consider reserving the name if not filing immediately

2. Appoint a Nevada Registered Agent

   • Must have a Nevada street address (not a P.O. Box)
   • Can be yourself, another person, or a professional service
   • Must be available during regular business hours

3. Prepare Articles of Incorporation

   • File Articles of Incorporation with the Nevada Secretary of State
   • Include corporate name, registered agent information, and authorized shares
   • Submit online through the Nevada SOS portal or by mail

4. Pay the $75 Filing Fee

   • Standard processing: 2-3 weeks
   • Expedited processing: 24 hours for additional $125 fee
   • Payment accepted online, by check, or money order

5. File Initial List of Officers

   • Must be submitted within 30 days of incorporation
   • Required by Nevada law, unlike some other states
   • Includes names and addresses of initial officers and directors

6. Obtain Federal EIN

   • Apply for Employer Identification Number through IRS website
   • Required for tax filing and opening business bank accounts
   • Free directly through IRS (avoid third-party services charging fees)

7. Create Corporate Bylaws and Issue Stock

   • Draft bylaws governing corporate operations
   • Issue stock certificates to initial shareholders
   • Maintain corporate records and meeting minutes

Costs Breakdown

Item	Cost	Notes
Articles of Incorporation	$75	State filing fee
Expedited Processing	$125	Optional, reduces processing to 24 hours
Registered Agent (Annual)	$100-$300	If using professional service
Name Reservation	Contact SOS	Optional, if reserving name in advance
Annual List + Business License	$350	Due annually

Fees current as of April 10, 2026. Contact the Nevada Secretary of State for the most current fee schedule.

Requirements Checklist

Before filing your Nevada C-Corporation, ensure you have:

• Corporate Name: Chosen and verified available name ending in Corp., Inc., Corporation, or Incorporated
• Registered Agent: Nevada resident or entity with Nevada street address
• Articles of Incorporation: Completed with all required information
• Filing Fee: $75 (plus $125 if requesting expedited processing)
• Initial Officers: Names and addresses of initial officers and directors
• Authorized Shares: Determined number and type of shares to authorize

Tax Implications

Nevada offers exceptional tax advantages for C-Corporations:

State-Level Taxes:

• No State Income Tax: Nevada imposes no state income tax on corporations
• No Franchise Tax: Unlike Delaware or California, Nevada has no annual franchise tax
• Commerce Tax: Only applies to businesses with Nevada gross revenue exceeding $4 million annually
• Sales Tax: Base rate of 6.85%, though this typically doesn’t affect C-Corps directly

Federal Tax Treatment:

• C-Corporations face double taxation: corporate income tax plus shareholder tax on dividends
• Corporate tax rate of 21% on profits (as of 2026)
• Shareholders pay individual tax rates on dividend distributions

Tax Filing Requirements:

• File federal Form 1120 annually
• No state corporate income tax return required in Nevada
• Quarterly estimated tax payments may be required federally

Ongoing Obligations

Nevada C-Corporations must maintain several ongoing compliance requirements:

Annual Filings:

• Annual List: Due by the last day of the month of incorporation anniversary
• Business License Renewal: Combined with Annual List filing
• Combined Fee: $350 annually for both requirements

Federal Requirements:

• Annual federal tax return (Form 1120)
• Quarterly estimated tax payments if applicable
• Employment tax filings if you have employees

Corporate Maintenance:

• Hold annual shareholder meetings
• Maintain corporate records and meeting minutes
• Keep registered agent information current
• Update officer/director information within 30 days of changes

Important Deadlines:

• Initial List of Officers: Within 30 days of incorporation
• Annual List: Last day of anniversary month
• Federal tax return: 15th day of 3rd month after fiscal year end

Registered Agent

Nevada law requires all corporations to maintain a registered agent with a Nevada street address. The registered agent serves as the official point of contact for legal documents and state correspondence.

Requirements:

• Must have a Nevada street address (P.O. Boxes not acceptable)
• Must be available during regular business hours
• Can be an individual Nevada resident or a Nevada entity

Options:

1. Self-Service: Serve as your own registered agent if you have a Nevada address
2. Professional Service: Hire a registered agent service ($100-$300 annually)
3. Attorney or Accountant: Use your Nevada-based professional advisor

Responsibilities:

• Receive legal documents, tax notices, and state correspondence
• Forward important documents to the corporation promptly
• Maintain current address information with the state

Common Mistakes to Avoid

1. Missing the Initial List Deadline: Nevada requires filing an Initial List of Officers within 30 days of incorporation. Missing this deadline can result in penalties and administrative dissolution.

2. Choosing an Inappropriate Name: Corporate names must include “Corporation,” “Corp.,” “Incorporated,” or “Inc.” and cannot conflict with existing Nevada entities.

3. Inadequate Registered Agent Service: Using an unreliable registered agent can result in missed legal notices and compliance deadlines.

4. Ignoring Corporate Formalities: Failing to hold annual meetings, maintain minutes, or observe corporate formalities can pierce the corporate veil and eliminate liability protection.

5. Mixing Personal and Business Assets: Commingling personal and corporate funds undermines the legal separation between you and your corporation.

6. Forgetting Annual Compliance: The $350 Annual List and Business License must be filed by the anniversary month deadline to avoid penalties and potential dissolution.

7. Overlooking Federal Tax Obligations: While Nevada has no state income tax, federal corporate tax obligations remain, including quarterly estimated payments for profitable corporations.

Related Guides

• How to Form C-Corp in Georgia: Complete 2026 Guide ($100 Fee)
• How to Form C-Corp in Missouri: 2026 Filing Guide & Fees
• How to Form C-Corp in North Dakota: 2026 Filing Guide
• How to Form C-Corp in Oregon: 2026 Filing Guide & Fees
• How to Form C-Corp in Ohio: 2026 Step-by-Step Guide ($99 Fee)

FAQ

How long does it take to form a C-Corp in Nevada?

Standard processing takes 2-3 weeks from the date Nevada receives your Articles of Incorporation. Expedited processing is available for an additional $125 fee, reducing processing time to 24 hours.

What’s the minimum number of shareholders required for a Nevada C-Corp?

Nevada requires only one shareholder to form a C-Corporation. You can also serve as the sole director and officer, making it possible to form a single-person corporation.

Do I need to live in Nevada to form a Nevada C-Corp?

No, you don’t need to be a Nevada resident to form a Nevada C-Corporation. However, you must maintain a Nevada registered agent with a Nevada street address.

What’s the difference between Nevada’s Annual List and Business License?

These are combined into a single $350 filing due annually. The Annual List updates your corporation’s officer and director information, while the Business License allows you to conduct business in Nevada.

Can I serve as my own registered agent in Nevada?

Yes, if you have a Nevada street address and can be available during regular business hours to receive legal documents and state correspondence. Many business owners use professional registered agent services for convenience and privacy.

What happens if I miss the Annual List deadline?

Missing the Annual List deadline results in penalties and can lead to administrative dissolution of your corporation. Nevada provides a grace period, but late fees apply, and dissolution can occur if the filing remains outstanding.

Does Nevada require publication of incorporation?

No, Nevada does not require publication of your Articles of Incorporation in local newspapers, unlike some states such as New York or Arizona.

How does Nevada’s Commerce Tax affect my C-Corp?

The Commerce Tax only applies to businesses with Nevada gross revenue exceeding $4 million annually. Most small to medium-sized corporations won’t reach this threshold and therefore won’t owe Commerce Tax.

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This article provides general information about forming a C-Corporation in Nevada and is for educational purposes only. Business formation involves complex legal and tax considerations that vary by situation. Consult with a qualified attorney or accountant for advice specific to your circumstances.