To communicate amendments or corrections that need to be made on a tax return, an ‘amended return’ must be mailed to the Department reflecting these changes in the following manner:
- Include a copy of the original return
- Write the word “AMENDED” in black ink in the upper right-hand corner of the return.
- Line-through the original figures, in black ink, leaving original figures legible.
- Enter corrected figures, in black ink, next to or above the lined-through figures.
- Enter amount of credit claimed (if any) or amount due.
- Include a written explanation and documentation (such credit memos, exemption certificates, adjustments, etc.) substantiating the basis of the amendment(s).
- If the amended return results in a credit, a credit will be used first to satisfy current liabilities or future liabilities unless a refund is specifically requested. Please note on the amended return if you are requesting a refund.
- If additional tax is due, please remit payment along with applicable penalty and interest.
- The Department will send you a written notice when a credit request has been processed and the credit is available for use or refund.
- Please do not apply a credit to future returns prior to receiving Department notification that the credit is available.
What is an Modified Business Tax (MBT #) number?
- An MBT (Modified Business Tax) number is a unique identifier assigned to businesses in Nevada for the purpose of paying the Modified Business Tax. It is issued by the Nevada Department of Taxation.
- You’ll receive your MBT account number with your “New Nevada Employer Welcome Package.”
How can I find my Modified Business Tax number (MBT #)?
Use one of the following methods to locate your MBT Account Number:
- Option 1: Check the New Nevada Employer Welcome Package you received after registering with the Nevada Employment Security Division (ESD or DETR).
- Option 2: Check the upper right corner of the “Welcome to Modified Business Tax” letter, or send an email to nvolt@tax.state.nv.us please reference either your FEIN or UI number.
- Option 3: Log into your Nevada Tax Center account.
Is the Nevada Taxpayer ID# the same as the MBT #?
- Yes, a Nevada TaxID# is the same as the MBT#. However, a Nevada TaxID# is not the same as a Federal TaxID#.
- A business may also be registered for other tax types other than MBT such as Sales/Use Tax. In this event, all tax types that the business is registered for are all under the same Nevada Tax ID #.
- Please call the Department (866) 962-3707 if you have further questions.
What is the State Unemployment Insurance (SUI) Tax Account?
- The SUI Account identifies your business for the purpose of paying State Unemployment Insurance taxes, which fund unemployment benefits for workers who lose their jobs.
- It is issued by the Nevada Employment Security Division (ESD or DETR).
How do the MBT # and SUI Account work together?
- Integration in Payroll: When processing payroll, businesses must account for both MBT and SUI taxes. Payroll systems often integrate both tax calculations to ensure correct withholdings and payments.
- Legal Requirements: Compliance with both MBT and SUI tax requirements is essential to avoid penalties and ensure that employees receive their entitled benefits, such as unemployment insurance.
Note: FAQs are for general guidance only. For written advice as it relates to your business, request an advisory opinion from the Department.
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