Accounting support in the USA: Nevada and Texas
No statutory auditor here, and the filings that catch people carry no tax at all. We set the federal treatment, close the month with payroll proved and keep both state calendars apart.
Texas threshold
Планка Техаса
$2,650,000
2 650 000 $
Texas report due
Отчёт Техаса
15 May
15 мая
Nevada commerce tax
Налог Невады
over $4,000,000
свыше 4 000 000 $
Nevada licence
Лицензия Невады
$500 a year
500 $ в год
When you need accounting support in the USA
A form the state wants without tax
Texas asks for an ownership or public information report every May even from an entity that owes nothing. The filings that catch people are the ones with no payment attached.
Nobody chose the federal treatment
A single-member company, a partnership and a corporation file different returns. The formation certificate does not settle it, and an election left unmade is still a choice.
Two states, two calendars
A company registered in one and operating in the other keeps separate ledgers and separate dates. One state's filing cannot be copied across, however similar the figures look.
Payroll money is not yours
Amounts withheld from wages are held for the treasury on their own deposit schedule. A month closed without reconciling payroll liabilities hides the costliest kind of gap.
The books start at the first invoice
Formation costs, founder contributions, loans and pre-launch spending set the opening balances. Reconstructed a year later, they arrive as guesses in a file investors will read.
What you get
- The federal treatment confirmed against the entity record
- A chart of accounts built for the states you actually touch
- A closed month with payroll liabilities proved
- A filing calendar that includes the zero-tax forms
- Retention set by record type rather than one date
What is required for accounting in Nevada and Texas
The United States gives a private company no statutory auditor and no filing threshold to hide behind. Instead the duty is documentary: the revenue service accepts any system that clearly shows income and expenses, and leaves the burden of proving every entry with the taxpayer.
The same service with no country in it lives at accounting support; the federal return and its penalties belong to federal tax returns, and our USA page gathers the rest of the local work.
How long each record has to survive
The revenue service counts from the limitation period rather than from the document. Three years is the ordinary rule; six where income was understated by more than a quarter of what the return showed; indefinitely where no return was filed or a fraudulent one was.
Employment tax records run on their own clock of at least four years from the date the tax became due or was paid, whichever is later. So a single deletion date across the archive is always wrong in one direction or the other.
The two state calendars, side by side
| Obligation | Texas | Nevada |
|---|---|---|
| Revenue line that triggers tax | $2,650,000 for report years 2026 and 2027 | Gross revenue above $4,000,000 |
| Annual filing | Report due 15 May, including the information report below the line | Commerce tax return 45 days after the fiscal year ending 30 June |
| Standing charge | No fee for a sales and use tax permit | State business licence, $500 for a corporation, $200 otherwise |
Nevada adds a $100 penalty where the annual fee is late, and its licence falls due with the initial or annual list of officers. A business below the Nevada revenue line files no commerce tax return at all, which is the opposite of the Texas answer and the single most common mix-up between the two.
Where the month actually closes
Payroll is the part that will not wait. Withheld amounts sit on an assigned deposit schedule taken from the company's own revenue service record, so a close that posts wages as one net bank payment proves nothing about whether the deposits were made.
The same applies to processors and marketplaces, which report gross while the bank shows net of fees. Revenue recognised from the bank line understates sales and overstates margin in the same entry.
Sources: retention periods and the employment tax rule — Internal Revenue Service, how long to keep records; the threshold, the May date and the information report — Texas Comptroller, franchise tax; the commerce tax line and filing window — Nevada Department of Taxation; licence fees and the late penalty — Nevada Secretary of State.
Stages of work
Confirming what the entity actually is.
Legal name, employer identification number, member or shareholder records, the federal classification and any election already made are matched against the state registrations. A mismatch here quietly misroutes every filing that follows it.
Listing every system money moves through.
Banks, cards, processors, payroll platforms, marketplaces, contract stores and any legacy accounting file. Former staff with administrator rights are removed at this point, because access is part of the control design rather than an afterthought.
Reconciling the opening position.
Formation costs, capital, loans, assets, unpaid obligations and anything recorded before we arrived. Original data is preserved, gaps are listed and each adjustment carries an explanation instead of being folded into a balance.
Closing the month with payroll proved.
Cash, receivables, payables, tax accounts, fixed assets, equity and related party balances are reconciled, and payroll liabilities are matched to deposit confirmations. Processor settlements are grossed back up to sales and fees.
Building the state calendar, zero-tax forms included.
Each obligation is listed by state, account, period, due date and who files it. The forms that carry no payment go on the same calendar as the ones that do, because those are the ones that get missed.
Setting retention by record type.
Three years, six years, indefinite and the four-year employment tax rule are applied per class of document rather than through one archive policy. The index records where each class lives and who can retrieve it.
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