Nevada business tax extension
Nevada has no corporate income tax. Nevada's business tax is the Commerce Tax, an annual tax on businesses whose Nevada gross revenue is more than $4,000,000 in its July-through-June taxable year. The federal extension is Form 7004, due for calendar-year corporations and for partnerships and S corporations. In general, an extension gives you more time to file, not more time to pay.
Last updated · From Nevada's own forms, instructions and laws, cited below
Does Nevada have a corporate income tax?
No. Nevada has no corporate income tax.Nevada's business tax is the Commerce Tax, an annual tax on businesses whose Nevada gross revenue is more than $4,000,000 in its July-through-June taxable year. Your federal return still needs its own federal extension.
Nevada's rules for each return, as its own instructions and laws state them:
Commerce Tax
- Return
- Commerce Tax Return (Form EXC-F025)
- Due date
- 45 days after the end of the July-through-June Commerce Tax year: August 14
- Extension
- Nevada requires its own request: file Application for 30-day Extension of Time to File and Pay Commerce Tax (Form EXC-F027). A federal extension alone does not extend the Nevada return. The 30-day extension needs good cause and must be requested before the Commerce Tax due date. It extends both filing and payment. A federal extension has no effect on this tax.
- Payment
- The 30-day extension also extends the time to pay, but interest of 0.75% a month runs from the original due date.
When a due date in Nevada falls on a weekend or legal holiday, it moves to the next business day. Nevada's holidays can differ from the federal ones, so a rule not tied to a federal date is given without a computed date.
When is the federal business extension due?
Corporations, S corporations, partnerships, multi-member LLCs, estates and trusts extend their federal return with Form 7004, filed by the return's original due date. The extension is automatic: no reason is needed and the IRS doesn't approve it. We e-file it for a flat $9.95. These are the 2027 dates for calendar-year 2026 returns:
| Return | Who files | File the extension by | Extended to |
|---|---|---|---|
| Form 1065 Partnerships & multi-member LLCs, Form 7004 | 6 months | ||
| Form 1120-S S corporations (and LLCs taxed as S corps), Form 7004 | 6 months | ||
| Form 1120 C corporations (and LLCs taxed as C corps), Form 7004 | 6 months | ||
| Form 1041 Estates & trusts, Form 7004 | 5½ months | ||
| Form 990, 990-EZ, 990-PF Tax-exempt organizations & private foundations, Form 8868 | May 15, 2027 is a Saturday | 6 months |
Federal dates follow the IRS rule: a deadline on a weekend or legal holiday moves to the next business day. A fiscal-year business counts from its own year-end; see the fiscal-year deadline guide.
Tax-exempt organizations extend the 990 series with Form 8868, not Form 7004. Each return needs its own extension, so extending a business return does not extend its owners' personal returns.
Does an extension give more time to pay?
No. A federal extension moves the filing deadline only: tax owed is due by the original due date, and the IRS charges interest and the late-payment penalty on anything paid after it. More in does an extension give you more time to pay?
Where are Nevada's forms and instructions?
On the Nevada Department of Taxation website, which has the current forms, instructions and online services. The rules on this page are summarized from the sources below. We e-file the federal extension; the Nevada return and any Nevada extension request go to the state.
Nevada extension FAQ
Does Nevada have a corporate income tax?
No. Nevada's business tax is the Commerce Tax, an annual tax on businesses whose Nevada gross revenue is more than $4,000,000 in its July-through-June taxable year. A federal return still needs a federal extension: Form 7004 for a business, filed by the return's original due date.
When is the Nevada Commerce Tax Return (Form EXC-F025) due?
45 days after the end of the July-through-June Commerce Tax year: August 14.
Does a Nevada extension give more time to pay?
Yes. The 30-day extension also extends the time to pay, but interest of 0.75% a month runs from the original due date.
Does a Nevada business still need a federal extension?
Yes, to get more time for its federal return: Form 7004, filed by April 15, 2027 for a calendar-year corporation or March 15, 2027 for a partnership or S corporation. Nevada needs its own extension request as well.
Sources
- Nevada Tax Notes, Official Newsletter of the Department of Taxation, Issue No. 170 (April 2010) (PDF), read
- Income Tax in Nevada, read
- Commerce Tax – State of Nevada, read
- Commerce Tax FAQs – State of Nevada, read
- Nevada Department of Taxation Commerce Tax Return and Instructions for Commerce Tax Return (EXC-F025, V2026.1) (PDF), read
- Application for 30-day Extension of Time to File and Pay Commerce Tax (EXC-F027, V2025.1) (PDF), read
- Nevada Department of Taxation Commerce Tax due date reminder (ADM-C004, V2025.1), dated July 16, 2026 (PDF), read
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