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Forming a C Corp in Nevada involves choosing a Nevada C Corporation business name, appointing a registered agent, filing Articles of Incorporation alongside your Initial List of Officers and Directors and State Business License.
Here's a step-by-step guide to forming your Nevada C Corp from start to finish.
Nevada requires you to choose a name for your Nevada C Corporation that is distinguishable from all other business names already on file or reserved with the Nevada Secretary of State.
1. Use a Corporate Designator When Required
If your proposed Nevada corporation name appears to be the name of a natural person and contains a given name or initials, you must include one of the following: Incorporated, Limited, Inc., Ltd., Company, Co., Corporation, or Corp. For names that are clearly not personal names, Nevada law does not require a designator, though most corporations choose to include one for clarity.
2. Match the Corporation's Purpose
Your Nevada C Corporation name cannot state or imply that the corporation is organized for a purpose that is not permitted under Nevada law or its Articles of Incorporation.
3. Avoid Government Implications
The name cannot suggest that your Nevada C Corporation is affiliated with or connected to a state or federal government agency or a corporation chartered under U.S. law.
4. Choose a Distinguishable Name
Your Nevada corporation's name must be distinguishable from other entities and filings already on record with the Nevada Secretary of State. Use the Nevada Business Search on the Orion Business Portal to check availability before filing.
If you have selected a name for your Nevada C Corporation, it's a good idea to keep 2-3 backup names in case your first choice is unavailable. If you need more ideas, you can use Swyft Filings' free business name generator to create several options.
When forming a C Corporation in Nevada, you must designate a registered agent to receive legal documents and official correspondence on behalf of your corporation. The agent can be an eligible individual resident of Nevada or an authorized business entity with a physical street address in the state.
Make sure that your registered agent meets the following Nevada corporation requirements listed below:
Physical Street Address: The agent must maintain a physical street address in Nevada. A P.O. Box cannot be the agent's sole address for service of process, though a separate mailing address or P.O. Box may be listed in addition to the street address.
Nevada Residency or Authorization: An individual agent must reside in Nevada. A business entity serving as agent must be authorized to operate in Nevada.
Availability: The agent must be available at the registered office during regular business hours to receive service of process and other official documents.
Continuous Maintenance: Nevada requires every corporation to continuously maintain a registered agent in the state for as long as the corporation exists.
Whether you choose to serve as your own Nevada registered agent or hire a professional registered agent service, the appointment process generally involves these steps:
1. Select a Registered Agent: Choose an eligible individual, such as yourself or another trusted Nevada resident, or hire a professional registered agent service from Swyft Filings.
2. Obtain the Agent's Consent: The Nevada registered agent must accept the appointment, typically by signing the registered agent statement included in or accompanying the Articles of Incorporation.
3. Provide the Information When Filing Articles of Incorporation: Include the registered agent's name and Nevada street address in your corporation's Articles of Incorporation when filing with the Nevada Secretary of State.
You need to determine your corporation's share structure before filing the Articles of Incorporation, as the authorized shares and related details must be included in the formation documents. In Nevada, your share structure directly affects your Articles of Incorporation filing fee, as the state calculates that fee based on the total value of the authorized shares. Settling on your share count and par value before you file avoids cost surprises at checkout.
When setting up your Nevada C Corp's share structure, consider the following:
Determine authorized shares: Decide the total number of shares your C Corporation is authorized to issue. Nevada requires this number to be stated in the Articles of Incorporation, and the total value of those shares determines your Articles filing fee.
Understand Nevada's fee tiers: Nevada calculates the Articles filing fee based on the total value represented by your authorized shares. Authorized share value of $75,000 or less results in a $75 filing fee. For no-par-value shares, Nevada generally treats each share as having a $1 value for this calculation. The fee increases with each tier up to a maximum of $35,000.
Choose your stock type: Most corporations use common stock for founders and employees. You may also establish preferred stock if you expect to raise outside investment or need to provide investors with different rights or preferences.
Consider multiple classes: If needed, your corporation can have different classes or series of stock with different voting, dividend, or other rights. The appropriate structure depends on your ownership and financing plans.
Consider voting rights: Decide whether different classes of shares will have different voting rights. For example, one class may have full voting rights while another may have limited or no voting rights.
Plan for future financing: If you expect to seek venture capital or other outside investment, consider how future financing rounds could affect your authorized shares and ownership percentages.
Specify the structure in your Articles: Include the required authorized-share information in your Nevada Articles of Incorporation when forming the corporation. Keep the formation documents consistent with the share structure you intend to establish.
To operate as a C Corporation, you will need to file the state's Articles of Incorporation for a for-profit corporation. "C Corporation" refers primarily to how the corporation is taxed at the federal level. Nevada does not have a separate Articles of Incorporation form specifically for a C Corporation.
Importantly, Nevada also requires the Initial List of Officers and Directors and the Nevada State Business License to be filed at the same time as the Articles, not later. You can file through Orion or submit a paper filing by mail. Choose Swyft Filings' basic package to start your Nevada C Corp for free.
Let's discuss each in brief:
Option 1: File online through Orion
Online filing through Orion, Nevada's official business portal, is generally the most convenient option for a new corporation. You will enter your corporation's information electronically, provide the registered agent information, list the initial officers and directors, specify the authorized shares, and pay all required fees at the time of submission.
Option 2: File by mail
If you prefer not to file online, you can download the Nevada Profit Corporation Formation Packet and mail it along with your Initial List, State Business License application, and the required payment to:
Secretary of State
401 North Carson Street
Carson City, Nevada 89701-4201
Option 3: File in person
File your Nevada Articles of Incorporation in person by submitting your completed documents at the Nevada Secretary of State's main office in Carson City or the Las Vegas office.
What information do I need to file Nevada Articles of Incorporation?
To file Nevada Articles of Incorporation, you will need:
Corporation name: Must meet Nevada's naming rules, including a designator if the name appears to be a personal name.
Registered agent: Name and Nevada street address of the registered agent.
Authorized shares: Number of shares authorized, par value (if any), and any classes or series.
Initial directors: Names and addresses of the first board of directors.
Incorporators: Names and addresses of one or more incorporators.
Initial List: Names and addresses of the president, secretary, treasurer, and directors, filed concurrently with the Articles.
State Business License: Completed application filed at the same time as the Articles.
Nevada law requires corporations to maintain bylaws and a stock ledger among their corporate records.
Your bylaws can establish procedures for making decisions, holding meetings, electing directors and officers, and managing the corporation's affairs.
When creating your corporate bylaws for your Nevada C Corp, consider including:
Board of directors: Define the number of directors, their roles, terms, and how vacancies or replacements are handled.
Shareholder meetings: Establish when and how shareholder meetings will be held and how shareholders will receive notice.
Board meetings: Set rules for calling board meetings, providing notice, establishing a quorum, and voting on corporate decisions.
Officers: Identify the corporation's officers, such as the president, secretary, and treasurer, and outline their responsibilities.
Voting procedures: Explain how shareholders and directors vote and how corporate decisions are approved.
Committees: Establish rules for creating and managing board committees, if needed.
Corporate records: Specify how important corporate documents, meeting minutes, and other records will be maintained.
Amendments: Establish the process for changing the bylaws as the corporation grows.
After the bylaws are prepared, the corporation's initial directors or incorporator should follow the applicable organizational procedures to adopt them and keep the approved bylaws with the company's corporate records.
Need help drafting your Corporate Bylaws? Swyft Filings can simplify the process by preparing and drafting customized Corporate Bylaws. Start by completing a short questionnaire about your corporation's structure, shareholders, and management. Our specialists then draft your Corporate Bylaws and, if needed, a Shareholders' Agreement. You'll receive your completed documents ready for review and adoption as part of your corporation's organizational process.
What should not be included in Corporate Bylaws for your Nevada C Corporation?
Corporate bylaws should focus on the corporation's internal governance rather than information that belongs in other documents. Generally, avoid including:
Detailed financial terms for individual shareholder investments. Specific employment terms, such as individual salaries or employee benefits.
Confidential business information, such as trade secrets or proprietary strategies.
Terms of individual stock purchases or transfers that belong in separate agreements.
Tax provisions that should be addressed through applicable tax filings and professional advice.
Provisions that conflict with Nevada law, the Articles of Incorporation, or other governing documents.
Keep the bylaws for your Nevada C Corporation focused on who has authority, how decisions are made, how meetings are conducted, and how the corporation is governed.
After filing your Articles of Incorporation for your Nevada C Corp, you should hold an initial organizational meeting where your incorporator or initial directors formally organize the business. At this meeting, you will typically:
Adopt the corporate bylaws.
Confirm or elect officers, such as a president, treasurer, and secretary.
Authorize and issue the initial shares of stock to founders and investors.
Set the corporation's fiscal year.
Authorize opening a corporate bank account.
Keep formal minutes from this meeting and every meeting after it. Minutes are not filed with the Nevada Secretary of State, but they are one of the clearest pieces of evidence that your corporation is following proper formalities, which matters if your liability protection is ever challenged.
After forming your Nevada C Corp, apply for an Employer Identification Number (EIN). An EIN is a federal tax identification number used to identify your corporation for tax and other business purposes. Wondering why your Nevada C Corp needs an EIN?
Here are the top reasons:
Opening a business bank account.
Hiring employees in Nevada or any other state.
Filing the federal Form 1120 corporate income tax return.
Registering for Nevada and local taxes where applicable.
Applying for a business credit card or loan.
Keeping your personal Social Security number off business contracts.
You can apply for an EIN directly on the IRS website at no cost, or have Swyft Filings file it for you as part of your Nevada C Corporation formation package.
Filing your Articles of Incorporation creates your Nevada C Corporation, but Nevada has ongoing filing and licensing requirements that are more involved than most states. Missing them puts your corporation's active status at risk.
Nevada doesn't call this an "annual report." The recurring Secretary of State filing for a Nevada corporation is the Annual List of Officers and Directors, renewed each year alongside your State Business License.
From there, the rule is the same for every corporation regardless of formation date:
Filing deadline: By the last day of the corporation's anniversary month each year
Where: Online through Orion or by mail to the Nevada Secretary of State
Annual List fee: $150 minimum for corporations with authorized share value of $75,000 or less, with higher fees for greater share values
State Business License renewal: $500 per year for a corporation
Minimum combined recurring cost: $650 per year
What it does: Confirms or updates the corporation's officers, directors, and registered agent on the state's public record and renews the business license required to operate in Nevada
If you skip the Annual List or Business License renewal, Nevada will place the corporation in default status and can eventually revoke it, requiring a reinstatement filing to restore active status. You can consider a professional service like Swyft Filings to file the annual report on your behalf. Our specialists prepare and file the required annual list, and you receive confirmation once the filing is complete.
Nevada does not impose a traditional state corporate income tax, which is one reason businesses consider forming here. However, "no corporate income tax" does not mean Nevada C Corps pay no state taxes at all.
Nevada imposes a Commerce Tax on businesses with Nevada gross revenue exceeding $4 million during the taxable year. C Corporations are included among the entities subject to this tax. The Commerce Tax rate varies by industry. The tax year runs July 1 through June 30, with the return generally due August 14. Most early-stage Nevada C Corps fall below the $4 million threshold and owe no Commerce Tax, but the obligation applies once that threshold is crossed.
At the federal level, a Nevada C Corp is still subject to the 21% federal corporate income tax and files Form 1120 annually with the IRS. Nevada's state-level tax advantage does not eliminate federal tax obligations. Shareholders who receive dividends are also taxed at the personal level on those distributions, which is the double taxation C Corps are known for.
Open a dedicated business bank account for a Nevada C Corp as soon as your EIN is issued. Mixing personal and business funds, known as commingling, is one of the fastest ways to weaken the liability protection a C Corp is supposed to provide. Banks commonly request documents such as your Articles of Incorporation, EIN confirmation letter, and a corporate resolution or authorization identifying who is authorized to open the account.
Your Nevada State Business License, obtained during formation, is a statewide license required to conduct business in Nevada. It is not the only license your corporation may need.
Depending on your industry and location, additional state-level licenses from the relevant Nevada agency may be required. Regulated fields such as construction, healthcare, financial services, food service, and real estate all require separate licensing. Local city and county governments may also require their own business registrations or permits. It's worth using Swyft Filings' business license research service to identify what's actually required for your specific business beyond the state license, along with application links and renewal information.
If your Nevada C Corporation sells taxable goods or certain services, you generally need to register with the Nevada Department of Taxation for sales and use tax before making taxable sales. Nevada's statewide sales tax rate is 6.85%, with additional local rates in certain counties.
If you plan to hire employees, your Nevada C Corp will be subject to the Modified Business Tax (MBT). For most general businesses, the MBT rate is 1.17% on gross wages, with the first $50,000 of wages per quarter exempt from the tax. Employers subject to the MBT file quarterly returns with the Nevada Department of Taxation. Unemployment insurance registration is a separate requirement handled through the Nevada Department of Employment, Training and Rehabilitation.
The cost of forming a C Corp in Nevada depends on your authorized share value, the required state filing fees, and any additional services you choose. Here's a quick breakdown of the main costs you may encounter:
| Cost | Fee |
|---|---|
| Articles of Incorporation (authorized share value $75,000 or less) | $75 |
| Articles of Incorporation (over $75,000 up to $200,000) | $175 |
| Articles of Incorporation (over $200,000 up to $500,000) | $275 |
| Articles of Incorporation (over $500,000 up to $1 million) | $375 |
| Initial List of Officers and Directors (required at formation) | $150 |
| Nevada State Business License — Corporation (required at formation) | $500 |
| Required formation cost (minimum) | $725 |
| Name Reservation (optional, 90 days) | $25 |
| Annual List of Officers and Directors (minimum) | $150/year |
| State Business License Renewal — Corporation | $500/year |
| Minimum recurring annual state fees | $650/year |
| EIN from the IRS | Free |
Starting a Nevada C Corp involves more than filing Articles of Incorporation. You also need to file an Initial List of Officers and Directors and obtain your State Business License at formation, set up your share structure carefully given Nevada's fee tiers, and keep up with the annual list and business license renewal every year. Swyft Filings has helped businesses form corporations for free since 2015. Our team understands Nevada Secretary of State requirements and can help you prepare and file your C Corp paperwork accurately and efficiently.
$0 + State Filing Fees
*Disclaimer: This guide provides general information about forming a C Corp in Nevada and is not a substitute for legal, tax, or financial advice.*
C Corp rules, filing costs, and corporate tax structures vary by jurisdiction. Select any state below to view its specific C Corp laws.