Nevada
Dept of Taxation: http://tax.state.nv.us
Department of Employment, Training, Rehabilitation: http://detr.state.nv.us
State income tax
None
Modified Business Tax
Department of Taxation
Capitol Complex
Carson City, NV 89710-0003
702-687-4820
- Financial Institutions - 2% of wages paid to employees during calendar quarter. Tax may not be withheld from employees.
- General Business - If the sum of all taxable wages, after health care deductions, paid by the employer < $62,500 for the calendar quarter, the amount of tax is 0.5% of the sum of those wages (0.005). If the sum of all the wages paid by the employer > $62,500 for the calendar quarter, the tax is $312.50 plus 1.17% of the amount the wage exceeds $62,500. Tax may not be withheld from employees.
State unemployment insurance (SUI)
Register as employer by filing Form NUCS-0736 (Registration Form).
Report quarterly wages and contributions by filing Form NUCS-4072 (Employer's Quarterly Contribution and Wage Report) by last day of month following end of quarter.
Reserve ratio formula
Wage base is $26,600 for 2009
Rates range from 0.25% to 5.40%
New employers use 2.95%
Rates do not include a 0.05% Career Enhancement Program. This is charged on taxable wages unless the assigned rate is 5.4%.
State disability insurance (SDI)
None
New hire reporting
Department of Employment, Training and Rehabilitation
Employment Security Division - New Hire Unit
500 East Third Street
Carson City, NV 89713-0033
775-684-6370
775-684-6379 (fax)
https://uitax.nvdetr.org/crphtml/new_hire_info.htm
Remit withholding for child support to:
Child Support Enforcement Program
State Welfare Division
2527 North Carson Street, Capital Complex
Carson City, NV 89710
702-687-4744
website
Effective October 1, 2007 the Child Support Enforcement Program will charge and collect from the custodial parent of a child a $25 annual fee for each case the State has collected and disbursed more than $500 and in which the person for whom the collection is made has never received Temporary Assistance for Needy Families (TANF).
