LLC Annual and Biennial Report Requirements in Nevada
At a glance
| Periodic report obligation | Yes — an initial and annual List of Managers or Managing Members filed with the Nevada Secretary of State (Nev. Rev. Stat. § 86.263) |
|---|---|
| Frequency and first report | Initial list at the time the articles are filed, unless the Secretary approves an alternative due date; annual list every year afterward (§ 86.263(1)-(2), (12)) |
| Due date and filing window | Due by the last day of the LLC's formation-anniversary month each year, or the anniversary month of an approved alternative due date. A filing received more than 90 days early counts as an amended prior-year list (§ 86.263(2), (9)) |
| Filing office and method | Nevada Secretary of State. File online through SilverFlume or submit the Secretary's paper annual-list/state-business-license form by mail or in person |
| Required information | LLC name and file number; names, titles, and residence or business addresses of all managers or, if none, all managing members; authorized signature certifying accuracy; and perjury declarations covering business-license compliance, false filings, and concealed control (§§ 86.263(1), (3), 86.269) |
| Filing fee and related charges | $150 annual-list fee plus a separately stated $200 state business-license renewal filed at the same time — $350 total before any optional expedite charge (Nev. Rev. Stat. §§ 86.263(4), 76.130(1); Nevada SOS fee schedule, as of 2026-07-16) |
| Late fee and delinquency | Immediate default after the due date: $75 list penalty plus $100 late business-license penalty — $175 in penalties, in addition to the unpaid $350. The Secretary sends notice to the registered agent; not receiving the 90-day advance reminder is no excuse (§§ 86.263(7), 86.272, 76.130(3)-(4)) |
| Dissolution, reinstatement, and cure | On the first day of the first anniversary of the month after the due month, the charter is revoked and the right to transact business forfeited (§ 86.274(2)). Reinstatement before 5 consecutive years requires the current list, registered-agent information, every delinquent year's fees and penalties, and a $300 reinstatement fee; it relates back. At 5 years the charter cannot be reinstated, so the separate revival route under § 86.580 applies (§ 86.276) |
Requirements one by one
Nevada starts with an initial list
Nev. Rev. Stat. § 86.263 requires the first list when the articles of organization are filed, unless the Secretary of State approves an alternative due date. Every later list is annual and is due by the last day of the formation-anniversary month. An LLC formed June 12 therefore normally files by June 30 each year.
The Secretary sends a reminder 90 days before the deadline, but the statute says failure to receive it does not excuse the penalty. Filing more than 90 days early also creates a trap: the Secretary treats that submission as an amended list for the previous year, not the upcoming annual filing.
The recurring filing is really two charges
The annual list itself costs $150. Nevada also requires the LLC to renew its state business license when it files the list, for a separately stated $200 under §§ 76.100 and 76.130. The ordinary combined amount is therefore $350 before optional expedite charges.
The list identifies every manager or, if the LLC has no manager, every managing member, including title and residence or business address. An authorized signer certifies accuracy and makes statutory declarations about business-license compliance, false filings, and concealed control.
Missing the deadline costs $175 immediately
Under § 86.272, the company is in default when it neglects the list or fee by the deadline, and a $75 list penalty is added. Section 76.130 separately adds $100 for the late business- license renewal. Thus a late LLC generally owes the unpaid $350 plus $175 in penalties.
The Secretary provides written default notice to the registered agent. Default does not revoke the charter immediately, but it starts a long statutory countdown.
Revocation follows about a year later
Section 86.274 revokes the charter on “the first day of the first anniversary of the month following the month” when the filing was required. For a June annual-list deadline, that means July 1 of the next year. The LLC's right to transact business is forfeited, and its managers or members hold its assets in trust under the dissolution rules.
Before the charter has remained revoked for five consecutive years, § 86.276 permits reinstatement by filing the current list and registered-agent information, paying every year's delinquent list fees and penalties, and paying a $300 reinstatement fee. Reinstatement relates back to the forfeiture date.
Once the charter has remained revoked for five years, it cannot be reinstated under § 86.276. The Secretary's materials direct a permanently revoked LLC to the separate revival process under § 86.580, which requires a revival certificate, current management list, approvals, and the fee required to establish a new LLC, along with the other cure amounts.
What trips people up
- The annual list is not the whole bill. The $150 list and $200 state business license are separate charges submitted together.
- There are two late penalties. The list adds $75 and the business license adds $100.
- Early can be too early. More than 90 days before the due date, the filing counts as an amendment for the prior year.
- Default is immediate, revocation is delayed. Missing the due date puts the LLC in default; charter revocation follows on the statute's roughly one-year schedule.
- Five years changes the remedy. Before five years use reinstatement; after five consecutive years revoked, use revival.
Common questions
Can I file online?
Yes. Nevada's SilverFlume portal handles annual-list and business-license filings. The Secretary also publishes a combined paper form for mail or in-person submission.
Do all members go on the list?
Not necessarily. A manager-managed LLC lists all managers. If there is no manager, it lists all managing members, with titles and residence or business addresses.
Does paying $350 after the deadline cure everything?
No. A late filing ordinarily also carries $175 in combined penalties. After revocation, the LLC must use reinstatement or, after the five-year cutoff, revival and pay the additional required amounts.
Statutes and sources
- Nev. Rev. Stat. § 86.263 — initial and annual lists, contents, deadline, $150 fee, reminders, and early-filing rule. https://www.leg.state.nv.us/NRS/NRS-086.html#NRS086Sec263 (accessed 2026-07-16)
- Nev. Rev. Stat. §§ 86.269, 86.272-.276 — addresses, default, $75 penalty, notice, revocation, reinstatement costs, five-year limit, and relation back. https://www.leg.state.nv.us/NRS/NRS-086.html#NRS086Sec269 (accessed 2026-07-16)
- Nev. Rev. Stat. § 86.580 — revival after permanent revocation. https://www.leg.state.nv.us/NRS/NRS-086.html#NRS086Sec580 (accessed 2026-07-16)
- Nev. Rev. Stat. §§ 76.100, 76.130 — $200 state business license, combined filing, and $100 late penalty. https://www.leg.state.nv.us/NRS/NRS-076.html#NRS076Sec100 (accessed 2026-07-16)
- Nevada Secretary of State, LLC Fee Schedule — current list, business-license, late-list, and reinstatement amounts for domestic and foreign LLCs. https://www.nvsos.gov/sos/home/showpublisheddocument?id=1047 (accessed 2026-07-16)
Source links
Every statute quoted above, linked, with the date we checked it.
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