An extension to file is not an extension to pay tax.
Nevada imposes neither an individual income tax nor a general corporate income tax, so there is no income tax extension to request. The Nevada Constitution restricts the legislature's ability to impose certain income-based taxes. Businesses with more than $4 million in Nevada gross revenue in a fiscal year may owe the separate Commerce Tax, which is not an income tax.
| Item | Detail |
|---|---|
| Individual income tax | None |
| Corporate income tax | None (a separate Commerce Tax applies only above a $4 million gross revenue threshold) |
| Authority | Nev. Const. art. 10, §1 |