Nevada employer tax information
About Nevada employer tax information
With Square, you can run payroll, pay your taxes and stay ahead of the compliance to focus on running your business. This guide is intended for your state taxes only. It’s important to note that laws vary by jurisdiction, and this guide does not attempt to address all jurisdictions or federal taxes — for example, counties or cities often have requirements that differ from federal and state law.
Before you begin
To sign up for Square Payroll in Nevada, you must provide valid Employer Tax numbers and tax rates and a valid Nevada Account Number and Modified Business Tax (MBT) Account Number. These numbers are required for us to make state tax payments and filings on your behalf.
The Nevada Department of Employment, Training and Rehabilitation (DETR) typically requires employers to file and pay unemployment taxes starting in the quarter that wages are first paid. If you become liable for unemployment taxes and register an account in a later quarter, it may be necessary to file these taxes retroactively. Visit the Nevada website or contact the NV DETR directly to determine your requirements and ensure any outstanding tax filings are completed promptly to avoid penalties.
Nevada payroll tax details
Square Payroll processes the following per the frequency for the listed state agencies.
Department of Employment, Training and Rehabilitation (DETR)
Unemployment Insurance Tax Payment: processes quarterly
Employer's Quarterly Contribution and Wage Report (NUCS 4072): processes quarterly
New Hire Report: processes per new employee
Modified Business Tax Payment: processes quarterly
Modified Business Tax (TXR-020.04): processes quarterly
Make Nevada payroll tax payments
To make Nevada state unemployment tax payments, you must be registered with the Nevada Department of Employment, Training and Rehabilitation and have a Nevada Account Number. If you do not have an account number, you can register for one at the Department of Employment, Training and Rehabilitation website. You can make tax payments online or by mail.
For additional information, contact the Nevada Employment Services Division at 775-684-6322.
To pay online, File your quarterly return and remit your taxes on the Department of Employment, Training and Rehabilitation website.
To pay by mail, write a check payable to the Nevada Employment Security Division. Include your Nevada Account Number in the memo. your Mail your check to:
Nevada Employment Security Division, Contributions Section
500 East Third Street
Carson City, NV 89713-0030
All employers subject to the Nevada Unemployment Compensation law are also subject to Nevada Modified Business Tax (MBT). Only wages in excess of $50,000 are subject to Nevada MBT. You must be registered with the State of Nevada, Department of Taxation and have a Nevada account number to make Nevada Modified Business Tax payments. If you do not have an account number, you can register for one on the Department of Taxation website.
If you have any questions, visit the Department of Taxation online or call 866-962-3707.
To pay online, File your quarterly return and remit your taxes by logging in to the Department of Taxation website.
To pay by mail, write a check payable to the Nevada Department of Taxation. Include your Nevada Account Number in the memo line and mail your check to:
Nevada Department of Taxation
PO Box 7165
San Francisco, CA 94120-7165
If you have any questions, visit the Department of Taxation or call 866-962-3707.
Make unemployment insurance tax filings in Nevada
Unemployment insurance tax reports and payments are due by the last day of the month following the end of the calendar quarter (e.g., on April 30th for the first quarter):
To file online, use the Nevada Department of Employment, Training and Rehabilitation website. You can also use this site to file and pay your quarterly unemployment taxes. Tax payments can be made by check or electronically by ACH Credit or ACH Debit.
You must file quarterly returns even if no contributions are due. As long as you have an active unemployment insurance account, you must file reports every quarter by the due date. If you are liable for unemployment insurance taxes for any part of a calendar year, you are liable for the entire year and must file quarterly reports for the entire year.
If you believe your business no longer meets the qualifications for unemployment insurance tax, you must notify the Nevada Department Employment of Training, and Rehabilitation. In such cases, you must continue to file quarterly contribution and wage reports until you are notified that your account has been made inactive. You will be subject to a penalty if you fail to file.
For more information on state unemployment taxes, contact Nevada Department Employment of Training, and Rehabilitation at 866-429-9757 or visit ui.nv.gov.
Find your Nevada tax account numbers and tax rates
You must provide a valid Nevada Account Number and Modified Business Tax (MBT) Account Number to sign up for Square Payroll. These numbers are required for us to make state tax payments and filings on your behalf.
To get your Nevada Account Number and MBT Account Number, register online with the Nevada Department of Employment, Training and Rehabilitation (DETR).
Once you complete registration, you will receive your nine-digit (XXXXXXX.XX) Nevada Account Number and your ten-digit (10XXXXXXXX) MBT Account Number. Both numbers will also be included in the New Nevada Employer Welcome Package that is mailed to you once you complete registration.
For assistance, call 775-687-4545 (Nevada Account Number) or 866-962-3707 (MBT Number).
To locate your Nevada Account Number, log in online to your DETR account or call 775-687-4545.
To locate your MBT Account Number, locate the New Nevada Employer Welcome Package you received after registering with the DETR or call 866-962-3707.
To sign up with Square Payroll, you’re required to provide your Unemployment Insurance (UI) tax rate. For new employers, you will receive your UI tax rate after you complete registration with the DETR.