EXC-F025-COM-Tax-Return

Sep 19, 2026

Nevada Department of Taxation Commerce Tax Return form for reporting a business entity’s Nevada gross revenue and applicable deductions to calculate Nevada Commerce Tax for the taxable year July 1 through June 30. Includes sections for business identifiers, NAICS code category selection, situsing to Nevada revenue categories, total gross revenue calculation, a $4,000,000 threshold reduction, adjusted gross revenue, general and industry-specific deductions, and the resulting taxable revenue and tax liability components such as penalties, interest, and credits. Provides certification and authorized representative signature fields. Also contains filing instructions, who must file, accounting method, recordkeeping, amended return guidance, and filing timelines, including electronic or paper submission details.

LanguageEnglish

CategoryForms

FormatPDF

Pages8

Reading Time3 min

AccessFree to download

Purpose of the Form

Who Must File

Taxable Year

When to File

Where to File

Accounting Method

Recordkeeping

Amended Return

Nevada Department of Taxation Commerce Tax Return Account No.: or NVBID: Business Entity NAICS Code Category: Choose: For the Taxable Year through Business Entity Legal Name: Business Entity Address: *Please note: if Nevada gross revenue of your business exceeds $4,000,000 during the tax year, you are REQUIRED to file this return. Business Closed Amended Return Alternative Situsing Method Estimates Used | Sitused to Nevada | Gross Revenue from engaging in business in Nevada | | | | | --- | --- | --- | --- | --- | | | 1 Sale of inventory 1
2 Service performance 2
3 Rents, royalties and leases 3
4 Interest income from credit sales and loans 4
5 Damages received from litigation for loss of business income 5
6 Insurance proceeds for loss of business income 6
7 Forgiven debt 7
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 9 Total Gross Revenue (Line 1 through Line 8) 9 | | | | | 10 Less $4,000,000 Threshold 10 | | | | (4,000,000.00) | | 11 Adjusted Gross Revenue (Line 9 less Line 10) 11 | | | | | | | | | | | | To the extent included in revenue | General Business Deductions | | | | | | 12 Returns and refunds to customers 12
13 Bad debt 13
14 Distributions required by fiduciary duty or law 14
15 Distributions under certain written contracts 15
16 Reimbursement of certain expenses and advances from clients 16
17 Taxes collected from 3rd party and remitted to taxing authority 17 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 18 Other deductions | | 18 | | | | Industry Specific Deductions | | | | | | 19 Employee leasing deduction 19
20 Gaming deduction 20
21 Health care provider deduction 21
22 Insurance deduction 22
23 Liquor tax deduction 23 24 Mining deduction 24
25 US Armed Forces housing deduction 25
26 Total Deductions (Line 12 through Line 25) 26 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 27 Nevada Taxable Revenue (Line 11 less Line 26, but not less than $0) 27 | | | | | | 28 Tax rate per NAICS code category 28 | | | | | | Tax liability | 29 Commerce Tax due 29
30 Plus penalty 30
31 Plus interest 31
32 Plus liability established by Department 32
33 Less credit(s) approved by Department 33
34 Total amount due and payable (Line 29 through Line 33) 34 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 35 Amount remitted with the return 35 | | | | | Under penalty of perjury, I certify that I have examined this return and to the best of my knowledge and belief it is true, correct and complete. | Business Entity Authorized Representative’s Signature: | | | Phone Number: | | | | --- | --- | --- | --- | --- | --- | | Name and Title: | | | | Date: | | | | | | | | | For Department use only Print Nevada Department of Taxation Instructions for Commerce Tax Return General instructions Purpose of the Form: Use the Commerce Tax Return form to report the gross revenue from engaging in business in Nevada and deductions of a business entity to arrive at the amount of Nevada Commerce Tax for the taxable year July 1 through June 30. Who Must File: Each business entity, whose Nevada gross revenue exceeds $4,000,000 during the taxable year, unless specifically exempted by Commerce Tax law (Nevada Revised Statutes (NRS), Chapter 363C), has to file a Commerce Tax return. If a merger or conversion, as ascribed by NRS 92A, takes place during the taxable year, the surviving/resulting business entity may file a single combined Commerce Tax return. Taxable Year: The taxable year is 12-months period beginning on July 1st and ending on June 30th of the following year. If the business entity ceases t

FAQs

When does the taxable year for the Commerce Tax Return run?

The taxable year is a 12-month period beginning July 1 and ending June 30 of the following year.

Who is required to file a Commerce Tax return in Nevada?

Each business entity whose Nevada gross revenue exceeds $4,000,000 during the taxable year must file, unless specifically exempted by Commerce Tax law.

What should be done if errors are found after filing the original return?

If the original return was based on estimates or if you discover an error in reported revenue or deductions, file an amended return, check the “Amended Return” box, and enclose supporting documentation and explanations.

Sep 19, 2026

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