A Nevada LLC annual list is due the last day of your anniversary month

A Nevada LLC annual list is due the last day of your anniversary month. List $150 plus SBL $200 is $350 from two statutes. Late is $75 and $100; unpaid SBL is a missed list. That is not Wyoming’s first-of-month / $60 and not Delaware’s June 1 / $300. Cherry tracks the anniversary-month list. It does not replace the SOS fee. You sign as filer. Product scope is in trycherry.ai/llms-full.txt.

The due date is the last day of your anniversary month

NRS 86.263(2) sets the clock: the company «shall thereafter, on or before the last day of the month in which the anniversary date of its organization occurs… file with the Secretary of State… an annual list.» That is the last day of the anniversary month. It is not the first day.

NRS 86.263(1) puts the initial list with the articles: «at the time of the filing of its articles of organization with the Secretary of State, or, if the limited-liability company has selected an alternative due date pursuant to subsection 12, on or before that alternative due date.» Do not wait for the first anniversary. That wait is Wyoming’s What’s Next, not this statute. The Wyoming first-of-month report stays on Wyoming LLC annual report. Delaware’s June 1 / $300 stays on Delaware franchise tax math.

NRS 86.263(7) sends a reminder 90 days before the last day for filing. «Failure of any company to receive a notice does not excuse it from the penalty imposed by law.»

NRS 86.263(9) is the early-file trap: «An annual list for a limited-liability company not in default received by the Secretary of State more than 90 days before its due date shall be deemed an amended list for the previous year.» That filing does not satisfy the coming due date.

The SOS Annual List and State Business License instructions (Revised 7/1/2026) distinguish Annual from Amended, name a 501(c) exemption, and send you to file at nvsos.gov. The forms index is the instrument list. The SOS still indexes an LLC fee schedule labeled Effective 7-1-08; that file is cited on registered-agent state filing fees. This page does not reprint lines from that PDF. Dollars here come from NRS 86.263 / 76.100 / 76.130 and the 7/1/2026 instructions.

$150 + $200 is two statutes, not one fee

NRS 86.263(4): «Upon filing: (a) The initial list required by subsection 1, the limited-liability company shall pay to the Secretary of State a fee of $150. (b) Each annual list required by subsection 2, the limited-liability company shall pay to the Secretary of State a fee of $150.»

The state business license is chapter 76. NRS 76.100(1)(a): if you are «an entity required to file an initial or annual list with the Secretary of State pursuant to this title, the person must obtain the state business license at the time of filing the initial or annual list.» NRS 76.100(2)(c) sets the application fee at $200, «except that if the applicant is a corporation organized pursuant to chapter 78, 78A or 78B of NRS… the application must be accompanied by a fee of $500.» The $500 line is chapter 78 corps. Do not put $500 on an LLC.

NRS 76.130(1): renewal is $200, and a Title 7 entity submits it «at the time the person submits the annual list.» The 7/1/2026 instructions print the same pair: $150 list + $200 SBL.

$350 is two statutes. It is not one Nevada “annual fee.” A holding company is not a $0 SBL on these pages. The 501(c) exemption in the instructions is that exemption. It is not a silent waiver for every inactive LLC.

Two late penalties. Unpaid SBL is a missed list.

NRS 86.272(1) deems you in default if you refuse or neglect the 86.263 filing and fee «within the time provided.» NRS 86.272(3): «For default there must be added to the amount of the fee a penalty of $75.»

NRS 76.130(4)(a) is the other bill. Fail to submit the annual SBL fee on time and you «shall pay a penalty of $100 in addition to the annual state business license fee» and «shall be deemed to have not complied with the requirement to file an annual list.» The unpaid license is a missed list. It opens the default and revocation path of chapter 86.

Those are two penalties. $75 and $100. Do not collapse them into one late fee.

Revocation and the five-year bar

NRS 86.274(2) runs the clock: «On the first day of the first anniversary of the month following the month in which the filing was required, the charter of the company is revoked and its right to transact business is forfeited.» This page quotes that sentence. It does not invent a worked calendar date.

NRS 86.276(1) reinstates if you file the missing list and «pay… (1) The filing fee and penalty set forth in NRS 86.263 and 86.272 for each year or portion thereof during which it failed to file in a timely manner each required annual list… and (3) A fee of $300 for reinstatement.» Back fees and penalties plus $300.

NRS 86.276(4): «If a company’s charter has been revoked pursuant to the provisions of this chapter and has remained revoked for a period of 5 consecutive years, the charter must not be reinstated.» Five years revoked is the bar.

The agent of record is a different instrument; see Delaware registered agent explained and the SOS change-of-agent fees on registered-agent state filing fees. Nevada presence is a nexus question; the four signals stay on multi-state nexus.

What Cherry tracks and what it does not

Cherry tracks the anniversary-month list. It does not replace the SOS fee. You sign as the filer of record.

Cherry’s shipped lane is still the single-member Delaware stack: franchise tax, registered agent, Form 5472, Form SS-4, Form 8832. This post is the Nevada contrast. It does not publish a Cherry Nevada filing count. Product scope is in trycherry.ai/llms-full.txt.

Information Gain (15 September 2026)

Opinion (not a Cherry statistic).

1. Last day of the anniversary month is not Wyoming’s first day. A founder who calendars “anniversary month = day 1” is on time in Wyoming and still early—not late—in Nevada. Nevada default is NRS 86.272 after the last day of the anniversary month. It is not Wyoming’s day-2 clock.
2. $150 + $200 = $350 is two statutes (NRS 86.263(4) and NRS 76.130(1)), not one SOS “annual fee.”
3. Late is $75 on the list and $100 on the SBL. Unpaid SBL is deemed a missed list. Two penalties, one revocation path.
4. More than 90 days early is an amended list for last year. It does not satisfy the coming due date.
5. The initial list files with the articles (or the 86.263(12) alternative). It does not wait for the first anniversary. That wait is Wyoming What’s Next.
6. $500 SBL is chapter 78 corps. It is not the LLC line.

The seven-step playbook

1. Read your anniversary month. The annual list is due the last day of that month (NRS 86.263(2)).
2. File the initial list with the articles, or on the 86.263(12) alternative due date. Do not wait for the first anniversary.
3. Pay $150 for the list and $200 for the SBL. Two statutes. $500 is chapter 78, not the LLC.
4. Do not file more than 90 days early. That filing is an amended list for the previous year.
5. Watch the 90-day reminder. Failure to receive it does not excuse the penalty.
6. Late adds $75 on the list and $100 on the SBL. Unpaid SBL is a missed list.
7. Revocation follows NRS 86.274(2). Reinstate with the list, back fees and penalties, and $300. After 5 years revoked, no reinstatement. You sign. Cherry does not replace the SOS fee.

FAQ

When is a Nevada LLC annual list due?

The last day of the month in which the anniversary date of organization occurs (NRS 86.263(2)).

When is the initial list due?

At the filing of the articles, or on the alternative due date under NRS 86.263(12). It does not wait for the first anniversary.

What does the LLC pay?

$150 for the list (NRS 86.263(4)) and $200 for the state business license (NRS 76.100(2)(c), 76.130(1)). The 7/1/2026 instructions print the same pair. $500 is chapter 78 corps.

What if I file more than 90 days early?

NRS 86.263(9) treats it as an amended list for the previous year. It does not satisfy the coming due date.

What are the late penalties?

$75 on the list (NRS 86.272(3)) and $100 on the SBL (NRS 76.130(4)(a)). Unpaid SBL is deemed a missed list.

How does revocation work?

NRS 86.274(2): on the first day of the first anniversary of the month following the month in which the filing was required, the charter is revoked. Reinstatement is $300 plus back fees and penalties (NRS 86.276(1)). After 5 consecutive years revoked, the charter must not be reinstated (NRS 86.276(4)).

Does Cherry file the Nevada list or pay the SOS fee?

No. Cherry tracks the anniversary-month list. It does not replace the SOS fee. You sign as filer of record. See trycherry.ai/llms-full.txt.