Nevada Unfiled Sales Tax Returns Checklist
Introduction
Nevada requires businesses that collect sales tax to file sales tax returns on a regular schedule.
The Nevada Department of Taxation sends notices when returns have not been filed. An unfiled sales tax return means one or more periodic returns have not been submitted to the state on time.
Filing frequency is determined by taxable sales volume: monthly filing is mandatory if taxable sales exceed $10,000 per month, and quarterly filing applies if sales are less than $10,000 per month. Annual filing is required if sales were less than $1,500 in the previous year. Unfiled returns are a compliance issue that prevents the state from tracking whether taxes were collected, reported, and paid correctly. Ignoring notices about Nevada unfiled sales tax returns can lead to penalties, interest charges, and escalated enforcement action.
What This Issue Means
An unfiled sales tax return is a periodic tax filing that was not submitted to the Nevada
Department of Taxation by the required deadline. The state expects registered sales tax vendors to file returns for the periods they were required to file, whether or not they collected any sales tax during that period.
When a return is unfiled, the state has no record of the taxpayer filing for that reporting period.
This creates a compliance gap because the state cannot verify whether sales taxes were collected, reported, and paid correctly.
Why the State Issued This or Requires This
Nevada requires sales tax filings on a regular schedule to track tax compliance across all registered vendors. Unfiled returns prevent the state from maintaining accurate tax records.
Common reasons unfiled tax returns occur include
- Missed deadlines occur due to administrative oversight.
- Misunderstanding of filing obligations and zero-return requirements leads to unfiled
returns.
- Business closures without formal notification to the state result in missing filings.
- Administrative errors or system failures cause compliance gaps.
The state issues notices about unfiled returns to bring taxpayers back into compliance. All registered sales tax vendors must file returns for every reporting period for which they are registered, even if no sales tax was collected during that period.
What Happens If This Is Ignored
The Nevada Department of Taxation escalates enforcement actions when unfiled returns are not addressed. The state issues additional notices and assesses penalties for failure to file on time.
For returns filed and paid within 30 days of the due date, penalties follow a graduated scale
under NAC 360.395
- A penalty of 2 percent applies if the payment is not more than 10 days late.
- A penalty of 4 percent applies if the payment is more than 10 days but not more than 15
days late.
- A penalty of 6 percent applies if the payment is more than 15 days but not more than 20
days late.
- A penalty of 8 percent applies if the payment is more than 20 days but not more than 30
days late.
Payments made more than 30 days late result in a flat penalty of 10 percent of the tax due.
Interest accrues at 0.75 percent per month on unpaid taxes. Under NRS Chapter 360A, the state has statutory authority to file a tax lien when back taxes remain unpaid. Extended periods of unfiled returns increase both the complexity of the situation and the financial consequences that may result.
What This Does NOT Mean
A Nevada sales tax delinquency notice does not mean criminal charges have been filed against the business or the business owner. It does not automatically mean the state has determined exactly how much tax is owed.
An unfiled return does not automatically cancel the business license. The notice is a request or demand for compliance, not a final assessment or tax audit result.
Checklist: What to Do After Receiving an Unfiled Returns
Notice
- Step 1: Locate the notice or original filing requirements by gathering any notices
received from the Nevada Department of Taxation about unfiled returns. Record the specific periods for which returns were not filed.
- Step 2: Confirm your sales tax registration and filing frequency by contacting the Nevada
Department of Taxation or reviewing your online account through the Nevada Tax
Center. Verify the exact periods for which you are required to file.
- Step 3: Gather sales and tax records for the unfiled periods by collecting records of
sales, taxable transactions, and sales tax collected for each unfiled period. If documents are incomplete or missing, note this so you can address it in the next step.
- Step 4: Contact the Nevada Department of Taxation to ask about the specific
requirements for filing the unfiled returns. Clarify whether returns can be filed online through the Nevada Tax Center, by mail, or through another method.
- Step 5: Complete the unfiled returns using the correct Nevada sales tax return form and
fill in the required information for each unfiled period. Report total sales, taxable sales, sales tax collected, and any adjustments applicable to that period.
- Step 6: Calculate any tax liability and prepare payment by determining the sales tax
liability for each unfiled period. Include any interest or penalties assessed by the state according to the tax bill you received.
- Step 7: Submit the returns and payment to the department by filing the completed
returns through the designated method. Submit tax payments at the same time if
required.
- Step 8: Document the submission by retaining confirmation of filing, including receipt
numbers, submission confirmations, or certified mail receipts. These documents serve as proof that you took action to address unfiled sales tax returns.
What Happens After This Is Completed
Once unfiled returns are submitted and any required payment is made, the Nevada Department of Taxation processes the filings and updates its records. The state acknowledges receipt of the returns.
If penalties or interest were assessed, final amounts due are calculated once the returns are reviewed. A follow-up notice may be issued confirming that the Nevada Department of Taxation compliance issue has been resolved.
Penalty Abatement Information
Nevada provides clear procedures for penalty and interest waivers. The Universal Request for
Waiver of Penalty and Interest form (TAX-F011) is publicly available on the Nevada Department of Taxation website.
NAC 360.396 and 360.397 detail waiver and reduction procedures. The tax liability must be paid in full before a waiver request can be considered, as required by NRS 360.419(2).
Additional Options for Tax Problems
If you are unable to pay the full amount owed immediately, you may request a payment plan from the Nevada Department of Taxation. A payment plan allows you to make monthly tax payments over time to satisfy your tax liability.
You can also consult a tax professional to evaluate whether you qualify for an installment agreement or other resolution options. Some taxpayers work with professionals to resolve complex tax problems involving multiple unfiled periods or significant amounts owed.
Facing State Tax Enforcement Action?
If you’ve received a notice related to sales tax or payroll tax enforcement, and aren’t sure how to respond, our team can help you understand your options and next steps.
We help with
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