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Form Instructions 1120-S (Schedule K-1) online NV: What You Should Know

Otherwise, file your Federal/State tax return on-line using the IRS Tax Volunteer Program site. Taxation of LCS Taxation of LCS. The Nevada S corporation rules apply to all corporations organized under Nevada law for Nevada tax purposes whose primary tax residence is  Nevada. A corporation is defined as a legal fiction that does not pay corporate income tax or franchise tax. State Income Tax Nevada does not impose a state income tax. Therefore, there is no state tax as it differs from federal tax law. Nevada S corporation rules do not apply to Nevada corporations subject to federal income tax. The Nevada State Corporation Commission has jurisdiction over all Nevada corporations for tax compliance purposes.  The Nevada State Corporation Commission provides a detailed outline of the Nevada corporation regulations on their website.

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