Various business structures have different tax benefits. If you are thinking of starting a business in Nevada, then you may be considering an LLC. However, here is a breakdown of what each type of business structure can offer your business in tax benefits.
Sole proprietorship
If you decide on this business structure then there is no distinction between you and your business. You are responsible for its debts, losses, and liabilities, and your personal and business income is taxed together. There is only one advantage, and that is that it has the lowest tax rates of all business structures.
Partnerships
If 2 or more people share the ownership of a business it is called a partnership, and they share the profits and losses. There are various types of partnerships and they are easy and inexpensive to set up. In a partnership, the partners file a return of income for the business, and they also file taxes personally on their income or losses.
Limited Liability Company (LLC)
An LLC is something between a partnership and cooperation. The owners are members of the LLC and these business structures can either have an individual owner or more members. The profits and losses are passed through the members and they each file taxes on their personal tax return. Surplus earnings are not taxed, and members are protected from personal liability. However, LLC members are subject to self-employment tax, and there are additional state taxes for LLCs.
Corporations
Corporations are business entities where members purchase shares and gain voting rights. The profits are distributed among these members. The income of co-operations is passed through to members and they pay tax on cooperative gains. Members are not taxed on surplus earnings and corporate taxes are lower than personal taxes.
However, there are two types of corporations:
C Corporation
This is a separate legal entity owned by shareholders who are shielded from legal and monetary liability. They pay federal tax but are sometimes also liable to pay local taxes. Only the profit is subject to income tax, and they are sometimes liable for double taxation. That is because the corporation pays taxes on its profits, and then the shareholders pay tax on receiving their dividends.
S Corporation
The structure of an S Corporation allows profits and losses to pass through to personal tax returns, avoiding double taxation. The shareholders are separate from the company and are taxed when they get paid their dividends. Any distribution to the owners is taxed at a lower rate.
Registered agents in Nevada
No matter what type of business structure you prefer, you will want to appoint a registered agent if your business is in Nevada. If you are thinking of becoming a Nevada registered agent read on for more information.
What does a registered agent service do?
A registered agent acts as the main contact point for a business. They receive tax notifications, compliance information, and any other legal documents on behalf of a business. Once they receive the correspondence, they are responsible to notify the business owner and maintain all paperwork up to date. They charge a fee for these services.
What are the requirements to become a registered agent in Nevada?
There are three ways that someone can become a registered agent in Nevada. The most common is to be a commercial registered agent. Some people are noncommercial registered agents (for under 10 clients), and others represent their own business entity.
A commercial registered agent is someone who represents more than 10 entities and must be registered with the Nevada Secretary of State. Once a registered agent is registered, there are significant advantages. If they have a change of address, they only need to file one form for all the businesses they represent and pay one fee.
Can anyone become a registered agent?
In Nevada, commercial registered agents, their directors, officers, and managing agents must provide proof that they have not been convicted of a felony. If they have a previous conviction, they need to prove that their rights have been restored.
Otherwise, anyone can become a registered agent if they are over the age of 18, and must have a physical location where they are present during working hours.
What taxes does a Nevada registered agent pay?
Nevada has no personal income tax, corporate tax, franchise tax or inventory tax. Businesses must pay a registration fee and Nevada has a Commerce Tax that ranges between .051% and .332% imposed on various types of businesses with gross revenues of $4 million per year. They are allowed certain subtractions from this amount and there are some exemptions.