| Skip to Main Content Search This Site Search All Sites ✖ Close State of Nevada Department of Taxation State Agencies State Jobs ADA Assistance Home About About Contact the Department Holiday Schedule Public Records Request Department of Taxation Leadership Tax Forms Tax Forms General Purpose Forms Sales & Use Tax Forms Modified Business Tax Forms Live Entertainment Tax Forms Excise Tax Forms Commerce Tax Forms Gold and Silver Excise Tax Online Services Online Services SilverFlume - Register Nevada Tax - File & Pay Permit Search - Report Tax Evasion Commerce Tax Commerce Tax News Commerce Tax FAQs Commerce Tax Filing Registration Resources Statutes & Regulations Commerce Tax Video Trainings Local Gov Local Gov Appeals Appraiser Education and Testing Local Government Finance Net Proceeds of Minerals Centrally Assessed Property Locally Assessed Property Info Publications Boards/Meetings Boards/Meetings Public Meetings Nevada Tax Commission ( NTC) State Board of Equalization ( SBE) Mining Oversight and Accountability Commission Appraiser Certification Board Committee on Local Government Finance FAQ's About Contact the Department Holiday Schedule Public Records Request Department of Taxation Leadership Tax Forms General Purpose Forms Sales & Use Tax Forms Modified Business Tax Forms Live Entertainment Tax Forms Excise Tax Forms Commerce Tax Forms Gold and Silver Excise Tax Online Services SilverFlume - Register Nevada Tax - File & Pay Permit Search - Report Tax Evasion Commerce Tax News Commerce Tax FAQs Commerce Tax Filing Registration Resources Statutes & Regulations Commerce Tax Video Trainings Local Gov Appeals Appraiser Education and Testing Local Government Finance Net Proceeds of Minerals Centrally Assessed Property Locally Assessed Property Info Publications Boards/Meetings Public Meetings Nevada Tax Commission ( NTC) NTC Members State Board of Equalization ( SBE) SBE Members SBE Meeting Documents SBE Decision Letters SBE Appeal Form Mining Oversight and Accountability Commission Appraiser Certification Board Committee on Local Government Finance FAQ's Modified Business Tax If you are using Chrome, Firefox or Safari, do NOT open tax forms directly from your browser. Right click on the form icon then select SAVE TARGET AS/SAVE LINK AS and save to your computer. Re-open the form from your saved location with Adobe Reader or Excel. Current Modified Business Tax Forms ►Information about Commerce Tax Credit for Modified Business Tax /Commerce/MBTCreditFAQs/ Modified Business Tax Return-General Businesses ( 7-1-23 to Current) This is the standard quarterly return for reporting the Modified Business Tax for General Businesses. Effective July 1, 2023 the tax rate changes to 1. 17% from 1. 378%. There are no changes to the threshold of the sum of all taxable wages after deductions, currently at $50, 000, or the Commerce Tax credit. On May 13, 2021, the Nevada Supreme Court upheld a decision that Senate Bill 551, which was passed during the 2019 Legislative Session, removing the biennial Modified Business Tax rate adjustment and repealing NRS 360. 203 was unconstitutional. https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F003 MBT Return-General Businesses 7-1-23. pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F003 MBT Return-General Businesses 7-1-23. xlsx Modified Business Tax Return-Financial Institutions ( 7-1-23 to Current) This is the standard quarterly return for reporting the Modified Business Tax for Financial Institutions as defined by NRS 360A. 050. Effective July 1, 2023 the tax rate changes to 1. 554% from 1. 853%. There are no changes to the Commerce Tax credit. On May 13, 2021, the Nevada Supreme Court upheld a decision that Senate Bill 551, which was passed during the 2019 Legislative Session, removing the biennial Modified Business Tax rate adjustment and repealing NRS 360. 203 was unconstitutional. https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F002 MBT Return-Financial Institutions | Skip to Main Content Search This Site Search All Sites ✖ Close State of Nevada Department of Taxation State Agencies State Jobs ADA Assistance Home About About Contact the Department Holiday Schedule Public Records Request Department of Taxation Leadership Tax Forms Tax Forms General Purpose Forms Sales & Use Tax Forms Modified Business Tax Forms Live Entertainment Tax Forms Excise Tax Forms Commerce Tax Forms Gold and Silver Excise Tax Online Services Online Services SilverFlume - Register Nevada Tax - File & Pay Permit Search - Report Tax Evasion Commerce Tax Commerce Tax News Commerce Tax FAQs Commerce Tax Filing Registration Resources Statutes & Regulations Commerce Tax Video Trainings Local Gov Local Gov Appeals Appraiser Education and Testing Local Government Finance Net Proceeds of Minerals Centrally Assessed Property Locally Assessed Property Info Publications Boards/Meetings Boards/Meetings Public Meetings Nevada Tax Commission ( NTC) State Board of Equalization ( SBE) Mining Oversight and Accountability Commission Appraiser Certification Board Committee on Local Government Finance FAQ's About Contact the Department Holiday Schedule Public Records Request Department of Taxation Leadership Tax Forms General Purpose Forms Sales & Use Tax Forms Modified Business Tax Forms Live Entertainment Tax Forms Excise Tax Forms Commerce Tax Forms Gold and Silver Excise Tax Online Services SilverFlume - Register Nevada Tax - File & Pay Permit Search - Report Tax Evasion Commerce Tax News Commerce Tax FAQs Commerce Tax Filing Registration Resources Statutes & Regulations Commerce Tax Video Trainings Local Gov Appeals Appraiser Education and Testing Local Government Finance Net Proceeds of Minerals Centrally Assessed Property Locally Assessed Property Info Publications Boards/Meetings Public Meetings Nevada Tax Commission ( NTC) NTC Members State Board of Equalization ( SBE) SBE Members SBE Meeting Documents SBE Decision Letters SBE Appeal Form Mining Oversight and Accountability Commission Appraiser Certification Board Committee on Local Government Finance FAQ's Modified Business Tax If you are using Chrome, Firefox or Safari, do NOT open tax forms directly from your browser. Right click on the form icon then select SAVE TARGET AS/SAVE LINK AS and save to your computer. Re-open the form from your saved location with Adobe Reader or Excel. Current Modified Business Tax Forms ►Information about Commerce Tax Credit for Modified Business Tax /Commerce/MBTCreditFAQs/ Modified Business Tax Return-General Businesses ( 7-1-23 to Current) This is the standard quarterly return for reporting the Modified Business Tax for General Businesses. Effective July 1, 2023 the tax rate changes to 1. 17% from 1. 378%. There are no changes to the threshold of the sum of all taxable wages after deductions, currently at $50, 000, or the Commerce Tax credit. On May 13, 2021, the Nevada Supreme Court upheld a decision that Senate Bill 551, which was passed during the 2019 Legislative Session, removing the biennial Modified Business Tax rate adjustment and repealing NRS 360. 203 was unconstitutional. https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F003 MBT Return-General Businesses 7-1-23. pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F003 MBT Return-General Businesses 7-1-23. xlsx Modified Business Tax Return-Financial Institutions ( 7-1-23 to Current) This is the standard quarterly return for reporting the Modified Business Tax for Financial Institutions as defined by NRS 360A. 050. Effective July 1, 2023 the tax rate changes to 1. 554% from 1. 853%. There are no changes to the Commerce Tax credit. On May 13, 2021, the Nevada Supreme Court upheld a decision that Senate Bill 551, which was passed during the 2019 Legislative Session, removing the biennial Modified Business Tax rate adjustment and repealing NRS 360. 203 was unconstitutional. https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F002 MBT Return-Financial Institutions |
| pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F002 MBT Return-Financial Institutions 7-1-23. xlsx Modified Business Tax Return-Mining ( 7-1-23 to Current) This is the standard quarterly return for reporting the Modified Business Tax for businesses who are subject to the tax on the Net Proceeds of Minerals imposed pursuant to NRS 362. Effective July 1, 2023 the tax rate changes to 1. 554% from 1. 853%. There are no changes to the Commerce Tax credit. On May 13, 2021, the Nevada Supreme Court upheld a decision that Senate Bill 551, which was passed during the 2019 Legislative Session, removing the biennial Modified Business Tax rate adjustment and repealing NRS 360. 203 was unconstitutional. https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F004 MBT Return-Mining 7-1-23. pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F004 MBT Return-Mining 7-1-23. xlsx Other Forms Regarding Modified Business Tax Affiliated Group Payroll Provider Application and Instructions This is the standard application to designate an employer in an affiliated group as a payroll provider. According to the Adopted Regulation R123-15, upon the application approval, 50% of the commerce tax paid by other member( s) of the affiliated group can be claimed as a credit against a modified business tax liability incurred by the designated payroll provider. The first application and supporting documentation may be submitted to the Department any time during the year and should then be renewed annually. Instructions are included following the application form. /uploadedFiles/taxnvgov/Content/Forms/EXC-F013 Affiliated Group Payroll Provider Application and Instructions. pdf Affidavit for Veteran's Wage Deduction This form must be completed and submitted to the Department of Taxation with all required back-up documentation to claim a reduction of taxes owed for veteran employees who meets the required criteria. An employer may deduct a veteran employees’ wages from the total amount of wages paid by the employer, during the first four calendar quarters following the hiring of the veteran employee, if you hire a new employee who meets the required criteria on or after July 1, 2015, and on or before June 30, 2019. This reduction of tax owed is effective through July 31, 2022. /uploadedFiles/taxnvgov/Content/Forms/EXC-F077 Veteran Affidavit. pdf Payroll tax: Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts ( Effective July 1, 2016) During Nevada’s 2015 Legislative Session, Senate Bill No. 412 ( SB 412) was passed and signed into law by Governor Sandoval. This bill amended Chapters 363A and 363B of NRS, Modified Business Tax. This program allows any taxpayer who is required to pay the Modified Business Tax pursuant to NRS 363A. 130 or 363B. 110 who makes a matching contribution to employees participating in a qualified Nevada College Savings Plan or the Nevada Higher Education Prepaid Trust Fund to receive a credit against the tax otherwise due. The credit available to the employer is equal to 25% of the matching contribution, not to exceed $500. 00 per contributing employee per year. Employers who are interested in making a qualified donation must file this form and provide verification of the matching contribution made by the employer. Both must be mailed to the Department with the quarterly MBT return filed by the employer showing the credit. /uploadedFiles/taxnvgov/Content/Forms/EXC-F014 Payroll Tax College Savings Form. pdf Prior Modified Business Tax Forms Modified Business Tax Return - General Business ( 10-1-22 through 6-30-23) https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F003 MBT Return-General Businesses 10-1-22( 1). pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F003 MBT Return-General Businesses 10-1-22. xlsx Modified Business Tax Return-Financial Institutions ( 10-1-22 through 6-30-23) https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F002 MBT Return-Financial Institutions 10-1-22. pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F002 MBT Return-Financial Institutions 10-1-22. xlsx Modified Business Tax Return-Mining ( 10-1-22 through 6-30-23) https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F004 MBT Return-Mining 10-1-22. pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F004 MBT Return-Mining 10-1-22. xlsx Modified Business Tax Return - General Business ( 7-1-19 through 9-30-22) https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F003 MBT Return-General Businesses 7-1-19. pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F003 MBT Return-General Businesses 7-1-19. xlsx Modified Business Tax Return - Financial Institution ( 7-1-19 through 9-30-22) https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F002 MBT Return-Financial Institutions 7-1-19. pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F002 MBT Return-Financial Institutions 7-1-19. xlsx Modified Business Tax Return-Mining ( 7-1-19 through 9-30-22) https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F004 MBT Return-Mining 7-1-19. pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F004 MBT Return-Mining 7-1-19. xlsx Modified Business Tax Return-General Businesses ( 7-1-16 to 6-30-19) https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F003 MBT Return-General Businesses ( 7-1-16 to 6-30-19). pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F003 MBT Return-General Businesses ( 7-1-16 to 6-30-19). xlsx Modified Business Tax Return-Financial Institutions ( 7-1-16 to 6-30-19) https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F002 MBT Return-Financial Institutions ( 7-1-16 to 6-30-19). pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F002 MBT Return-Financial Institutions ( 7-1-16 to 6-30-19). xlsx Modified Business Tax Return-Mining ( 7-1-16 to 6-30-19) https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F004 MBT Return-Mining ( 7-1-16 to 6-30-19). pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F004 MBT Return-Mining ( 7-1-16 to 6-30-19). xlsx Modified Business Tax Return-General Businesses ( 7-1-15 to 6-30-16) This is the standard quarterly return for reporting the Modified Business Tax for General Businesses. SB 483 of the 2015 Legislative Session became effective July 1, 2015 and changes the tax rate to 1. 475 % from 1. 17%. Additionally, the new threshold is decreased from $85, 000 to $50, 000 per quarter. If the sum of all taxable wages, after health care deductions, paid by the employer does not exceed $50, 000 for the calendar quarter, the amount of tax is $0. If the sum of all the wages paid by the employer exceeds $50, 000 for the calendar quarter, the tax is 1. 475% of the amount of the wages that exceeds the $50, 000. For example: if the sum of all wages for the 9/15 quarter is $101, 000 after health care deductions, the tax is $752. 25 ( $101, 000 – $50, 000 = $51, 000 x 0. 01475). These changes are effective July 1, 2015. A tax return will still need to be filed for any business, even if the taxable wages are less than $50, 000 and tax due is $0. https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F003 MBT Return-General Businesses ( 7-1-15 to 6-30-16). pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F003 MBT Return-General Businesses ( 7-1-15 to 6-30-16). xlsx Modified Business Tax Return-Financial Institutions ( 7-1-15 to 6-30-16) This is the standard quarterly return for reporting the Modified Business Tax for Financial Institutions which now includes a business who is subject to the tax on the Net Proceeds of Minerals imposed pursuant to NRS 362. This return will calculate penalty and interest based on the Date Paid field. For returns that are filed and paid within 30 days of the due date the penalty calculation is on a graduated scale per NAC 360. 395. Instructions are included following the return. https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F002 MBT Return-Financial Institutions ( 7-1-15 to 6-30-16). pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F002 MBT Return-Financial Institutions ( 7-1-15 to 6-30-16). xlsx Modified Business Tax Return-Mining ( 7-1-15 to 6-30-16) This is the standard quarterly return for reporting the Modified Business Tax for businesses who are subject to the tax on the Net Proceeds of Minerals imposed pursuant to NRS 362. This return will calculate penalty and interest based on the Date Paid field. For returns that are filed and paid within 30 days of the due date the penalty calculation is on a graduated scale per NAC 360. 395. Instructions are included following the return. https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F004 MBT Return-Mining ( 7-1-15 to 6-30-16). pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F004 MBT Return-Mining ( 7-1-15 to 6-30-16). xlsx Modified Business Tax Return-General Businesses ( 7-1-13 to 6-30-15) This is the standard quarterly return for reporting the Modified Business Tax for General Businesses. The 2011 Legislative Session pursuant to AB 504, reduced the interest rate to 0. 75% ( or . 0075) from 1% ( or . 01) effective 7/1/2011. SB475 of the 2013 Legislative Session became effective July 1, 2013. The changes under this bill extend the 0% rate on Tier 1 of the MBT to June 30, 2015. Additionally, the Tier 1 threshold is increased from $62, 500 to $85, 000. If the sum of all taxable wages, after health care deductions, paid by the employer does not exceed $85, 000 for the calendar quarter, the amount of tax is 0% of the sum of those wages. If the sum of all the wages paid by the employer exceeds $85, 000 for the calendar quarter, the tax is 1. 17% of the amount of the wages that exceeds $85, 000. For example: if the sum of all wages for the 9/13 quarter is $101, 000 after health care deductions, the tax is $187. 20 ( 0. 0117 x $16, 000 which is the amount exceeding $85, 000). These changes are effective July 1, 2013 and expire June 30, 2015. A tax return will still need to be filed for any business reporting, even if the taxable wages are less than $85, 000 and tax due is $0. https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F003 MBT Return-General Businesses ( 7-1-13 to 6-30-15). pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F003 MBT Return-General Businesses ( 7-1-13 to 6-30-15). xlsx Modified Business Tax Return-Financial Institutions ( 10-1-03 to 6-30-15) This is the standard quarterly return for reporting the Modified Business Tax for Financial Institutions. The 2011 Legislative Session pursuant to AB 504, reduced the interest rate to 0. 75% ( or . 0075) from 1% ( or . 01) effective 7/1/2011. This return will calculate penalty and interest based on the Date Paid field. For returns with a period end date of 4/30/07 and after, the penalty calculation changes to a graduated scale per NAC 360. 395. Instructions are included following the return. https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F002 MBT Return-Financial Institutions ( 10-1-03 to 6-30-15). pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F002 MBT Return-Financial Institutions ( 10-1-03 to 6-30-15). xlsx About Contact the Department Holiday Schedule Public Records Request Department of Taxation Leadership Tax Forms General Purpose Forms Sales & Use Tax Forms Modified Business Tax Forms Live Entertainment Tax Forms Excise Tax Forms Commerce Tax Forms Gold and Silver Excise Tax Online Services SilverFlume - Register Nevada Tax - File & Pay Permit Search - Report Tax Evasion Commerce Tax News Commerce Tax FAQs Commerce Tax Filing Registration Resources Statutes & Regulations Commerce Tax Video Trainings Local Gov Appeals Appraiser Education and Testing Local Government Finance Net Proceeds of Minerals Centrally Assessed Property Locally Assessed Property Info Publications Boards/Meetings Public Meetings Nevada Tax Commission ( NTC) State Board of Equalization ( SBE) Mining Oversight and Accountability Commission Appraiser Certification Board Committee on Local Government Finance FAQ's The Official State of Nevada Website | Copyright ©2021 State of Nevada - All Rights Reserved Privacy Policy ADA Technology Accessibility Guidelines Web Style Standards ADA Assistance State ADA Website Version | pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F002 MBT Return-Financial Institutions 7-1-23. xlsx Modified Business Tax Return-Mining ( 7-1-23 to Current) This is the standard quarterly return for reporting the Modified Business Tax for businesses who are subject to the tax on the Net Proceeds of Minerals imposed pursuant to NRS 362. Effective July 1, 2023 the tax rate changes to 1. 554% from 1. 853%. There are no changes to the Commerce Tax credit. On May 13, 2021, the Nevada Supreme Court upheld a decision that Senate Bill 551, which was passed during the 2019 Legislative Session, removing the biennial Modified Business Tax rate adjustment and repealing NRS 360. 203 was unconstitutional. https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F004 MBT Return-Mining 7-1-23. pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F004 MBT Return-Mining 7-1-23. xlsx Other Forms Regarding Modified Business Tax Affiliated Group Payroll Provider Application and Instructions This is the standard application to designate an employer in an affiliated group as a payroll provider. According to the Adopted Regulation R123-15, upon the application approval, 50% of the commerce tax paid by other member( s) of the affiliated group can be claimed as a credit against a modified business tax liability incurred by the designated payroll provider. The first application and supporting documentation may be submitted to the Department any time during the year and should then be renewed annually. Instructions are included following the application form. /uploadedFiles/taxnvgov/Content/Forms/EXC-F013 Affiliated Group Payroll Provider Application and Instructions. pdf Affidavit for Veteran's Wage Deduction This form must be completed and submitted to the Department of Taxation with all required back-up documentation to claim a reduction of taxes owed for veteran employees who meets the required criteria. An employer may deduct a veteran employees’ wages from the total amount of wages paid by the employer, during the first four calendar quarters following the hiring of the veteran employee, if you hire a new employee who meets the required criteria on or after July 1, 2015, and on or before June 30, 2019. This reduction of tax owed is effective through July 31, 2022. /uploadedFiles/taxnvgov/Content/Forms/EXC-F077 Veteran Affidavit. pdf Payroll tax: Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts ( Effective July 1, 2016) During Nevada’s 2015 Legislative Session, Senate Bill No. 412 ( SB 412) was passed and signed into law by Governor Sandoval. This bill amended Chapters 363A and 363B of NRS, Modified Business Tax. This program allows any taxpayer who is required to pay the Modified Business Tax pursuant to NRS 363A. 130 or 363B. 110 who makes a matching contribution to employees participating in a qualified Nevada College Savings Plan or the Nevada Higher Education Prepaid Trust Fund to receive a credit against the tax otherwise due. The credit available to the employer is equal to 25% of the matching contribution, not to exceed $500. 00 per contributing employee per year. Employers who are interested in making a qualified donation must file this form and provide verification of the matching contribution made by the employer. Both must be mailed to the Department with the quarterly MBT return filed by the employer showing the credit. /uploadedFiles/taxnvgov/Content/Forms/EXC-F014 Payroll Tax College Savings Form. pdf Prior Modified Business Tax Forms Modified Business Tax Return - General Business ( 10-1-22 through 6-30-23) https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F003 MBT Return-General Businesses 10-1-22( 1). pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F003 MBT Return-General Businesses 10-1-22. xlsx Modified Business Tax Return-Financial Institutions ( 10-1-22 through 6-30-23) https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F002 MBT Return-Financial Institutions 10-1-22. pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F002 MBT Return-Financial Institutions 10-1-22. xlsx Modified Business Tax Return-Mining ( 10-1-22 through 6-30-23) https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F004 MBT Return-Mining 10-1-22. pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F004 MBT Return-Mining 10-1-22. xlsx Modified Business Tax Return - General Business ( 7-1-19 through 9-30-22) https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F003 MBT Return-General Businesses 7-1-19. pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F003 MBT Return-General Businesses 7-1-19. xlsx Modified Business Tax Return - Financial Institution ( 7-1-19 through 9-30-22) https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F002 MBT Return-Financial Institutions 7-1-19. pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F002 MBT Return-Financial Institutions 7-1-19. xlsx Modified Business Tax Return-Mining ( 7-1-19 through 9-30-22) https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F004 MBT Return-Mining 7-1-19. pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F004 MBT Return-Mining 7-1-19. xlsx Modified Business Tax Return-General Businesses ( 7-1-16 to 6-30-19) https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F003 MBT Return-General Businesses ( 7-1-16 to 6-30-19). pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F003 MBT Return-General Businesses ( 7-1-16 to 6-30-19). xlsx Modified Business Tax Return-Financial Institutions ( 7-1-16 to 6-30-19) https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F002 MBT Return-Financial Institutions ( 7-1-16 to 6-30-19). pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F002 MBT Return-Financial Institutions ( 7-1-16 to 6-30-19). xlsx Modified Business Tax Return-Mining ( 7-1-16 to 6-30-19) https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F004 MBT Return-Mining ( 7-1-16 to 6-30-19). pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F004 MBT Return-Mining ( 7-1-16 to 6-30-19). xlsx Modified Business Tax Return-General Businesses ( 7-1-15 to 6-30-16) This is the standard quarterly return for reporting the Modified Business Tax for General Businesses. SB 483 of the 2015 Legislative Session became effective July 1, 2015 and changes the tax rate to 1. 475 % from 1. 17%. Additionally, the new threshold is decreased from $85, 000 to $50, 000 per quarter. If the sum of all taxable wages, after health care deductions, paid by the employer does not exceed $50, 000 for the calendar quarter, the amount of tax is $0. If the sum of all the wages paid by the employer exceeds $50, 000 for the calendar quarter, the tax is 1. 475% of the amount of the wages that exceeds the $50, 000. For example: if the sum of all wages for the 9/15 quarter is $101, 000 after health care deductions, the tax is $752. 25 ( $101, 000 – $50, 000 = $51, 000 x 0. 01475). These changes are effective July 1, 2015. A tax return will still need to be filed for any business, even if the taxable wages are less than $50, 000 and tax due is $0. https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F003 MBT Return-General Businesses ( 7-1-15 to 6-30-16). pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F003 MBT Return-General Businesses ( 7-1-15 to 6-30-16). xlsx Modified Business Tax Return-Financial Institutions ( 7-1-15 to 6-30-16) This is the standard quarterly return for reporting the Modified Business Tax for Financial Institutions which now includes a business who is subject to the tax on the Net Proceeds of Minerals imposed pursuant to NRS 362. This return will calculate penalty and interest based on the Date Paid field. For returns that are filed and paid within 30 days of the due date the penalty calculation is on a graduated scale per NAC 360. 395. Instructions are included following the return. https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F002 MBT Return-Financial Institutions ( 7-1-15 to 6-30-16). pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F002 MBT Return-Financial Institutions ( 7-1-15 to 6-30-16). xlsx Modified Business Tax Return-Mining ( 7-1-15 to 6-30-16) This is the standard quarterly return for reporting the Modified Business Tax for businesses who are subject to the tax on the Net Proceeds of Minerals imposed pursuant to NRS 362. This return will calculate penalty and interest based on the Date Paid field. For returns that are filed and paid within 30 days of the due date the penalty calculation is on a graduated scale per NAC 360. 395. Instructions are included following the return. https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F004 MBT Return-Mining ( 7-1-15 to 6-30-16). pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F004 MBT Return-Mining ( 7-1-15 to 6-30-16). xlsx Modified Business Tax Return-General Businesses ( 7-1-13 to 6-30-15) This is the standard quarterly return for reporting the Modified Business Tax for General Businesses. The 2011 Legislative Session pursuant to AB 504, reduced the interest rate to 0. 75% ( or . 0075) from 1% ( or . 01) effective 7/1/2011. SB475 of the 2013 Legislative Session became effective July 1, 2013. The changes under this bill extend the 0% rate on Tier 1 of the MBT to June 30, 2015. Additionally, the Tier 1 threshold is increased from $62, 500 to $85, 000. If the sum of all taxable wages, after health care deductions, paid by the employer does not exceed $85, 000 for the calendar quarter, the amount of tax is 0% of the sum of those wages. If the sum of all the wages paid by the employer exceeds $85, 000 for the calendar quarter, the tax is 1. 17% of the amount of the wages that exceeds $85, 000. For example: if the sum of all wages for the 9/13 quarter is $101, 000 after health care deductions, the tax is $187. 20 ( 0. 0117 x $16, 000 which is the amount exceeding $85, 000). These changes are effective July 1, 2013 and expire June 30, 2015. A tax return will still need to be filed for any business reporting, even if the taxable wages are less than $85, 000 and tax due is $0. https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F003 MBT Return-General Businesses ( 7-1-13 to 6-30-15). pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F003 MBT Return-General Businesses ( 7-1-13 to 6-30-15). xlsx Modified Business Tax Return-Financial Institutions ( 10-1-03 to 6-30-15) This is the standard quarterly return for reporting the Modified Business Tax for Financial Institutions. The 2011 Legislative Session pursuant to AB 504, reduced the interest rate to 0. 75% ( or . 0075) from 1% ( or . 01) effective 7/1/2011. This return will calculate penalty and interest based on the Date Paid field. For returns with a period end date of 4/30/07 and after, the penalty calculation changes to a graduated scale per NAC 360. 395. Instructions are included following the return. https://www. nevadatax. nv. gov/web/ /uploadedFiles/taxnvgov/Content/Forms/TAX-F002 MBT Return-Financial Institutions ( 10-1-03 to 6-30-15). pdf /uploadedFiles/taxnvgov/Content/Forms/TAX-F002 MBT Return-Financial Institutions ( 10-1-03 to 6-30-15). xlsx About Contact the Department Holiday Schedule Public Records Request Department of Taxation Leadership Tax Forms General Purpose Forms Sales & Use Tax Forms Modified Business Tax Forms Live Entertainment Tax Forms Excise Tax Forms Commerce Tax Forms Gold and Silver Excise Tax Online Services SilverFlume - Register Nevada Tax - File & Pay Permit Search - Report Tax Evasion Commerce Tax News Commerce Tax FAQs Commerce Tax Filing Registration Resources Statutes & Regulations Commerce Tax Video Trainings Local Gov Appeals Appraiser Education and Testing Local Government Finance Net Proceeds of Minerals Centrally Assessed Property Locally Assessed Property Info Publications Boards/Meetings Public Meetings Nevada Tax Commission ( NTC) State Board of Equalization ( SBE) Mining Oversight and Accountability Commission Appraiser Certification Board Committee on Local Government Finance FAQ's The Official State of Nevada Website | Copyright ©2021 State of Nevada - All Rights Reserved Privacy Policy ADA Technology Accessibility Guidelines Web Style Standards ADA Assistance State ADA Website Version |