D-45 form (Nevada): the workers' comp owner exemption
Election of Coverage by Employer — Sole Proprietor Coverage. Who can file it, where to get it, how to file, the fee, when it takes effect, and how often it renews — from Nevada Department of Business and Industry, Division of Industrial Relations / insurer.
D-45 filing snapshot
FormD-45 — Election of Coverage by Employer — Sole Proprietor Coverage
Issuing bodyNevada Department of Business and Industry, Division of Industrial Relations / insurer
Filing methodSubmit the applicable Nevada election/rejection form through the insurer and state reporting process; D-45 is the sole-proprietor elective-coverage form.
FeeNo separate filing fee verified
Common mistakeD-45 elects personal coverage; it is not an exemption certificate. Corporate officers/LLC managers use the separate statutory rejection framework and related D-43/D-44 forms.
When it takes effectEffective date stated on the election/rejection and policy filing.
RenewalContinues until the election/rejection is withdrawn, rescinded by changed pay/status, or superseded by a later filing.
Watch out forD-45 is an election of coverage for a sole proprietor, not an exemption certificate.
Get the D-45 from Nevada Department of Business and Industry
Which Nevada owners can use the D-45
Sole proprietorNevada treats a sole proprietor as outside ordinary employee coverage unless the proprietor elects personal coverage. Form D-45 is the state form for electing or withdrawing sole-proprietor coverage under NRS 616B.659.
LLC memberNevada's specific rejection rule is written for an LLC manager, not every passive member. An unpaid manager may reject coverage by written notice; a manager who owns the company and receives pay may also reject by filing written notice with the insurer. A non-manager member should not be assumed eligible under the manager rule.
PartnerNevada's statutory definition of sole proprietor includes working partners and members of working associations. Personal coverage can therefore be handled through the sole-proprietor election framework, while employees of the partnership remain a separate coverage obligation.
Corporate officerAn unpaid officer may reject personal coverage by written notice to the corporation and insurer. A paid officer who owns the corporation may also reject personal coverage by written notice to the insurer. Paid officers who do not satisfy the ownership condition should not be treated as automatically excludable.
Employee threshold: Unless an employment or worker is excluded by statute, a Nevada employer with one or more employees must provide workers' compensation coverage. In construction: The cited Nevada materials do not establish a separate numeric construction threshold. Construction can create additional principal-contractor and subcontractor exposure, so a one-person or owner-operated contractor should not assume an owner election automatically answers the coverage status of subcontracted labor.
Read the full context in the Nevada workers' comp exemption guide, or run the eligibility screener to check your entity type first.
D-45 form (Nevada): frequently asked questions
- Where do I get the D-45 form in Nevada?
- The D-45 (Election of Coverage by Employer — Sole Proprietor Coverage) is issued by Nevada Department of Business and Industry, Division of Industrial Relations / insurer. Submit the applicable Nevada election/rejection form through the insurer and state reporting process; D-45 is the sole-proprietor elective-coverage form. Use the official link on this page rather than a third-party copy, which may be out of date.
- Is there a fee to file the D-45 in Nevada?
- No separate filing fee has been verified for this form.
- How often does the D-45 exemption renew in Nevada?
- Continues until the election/rejection is withdrawn, rescinded by changed pay/status, or superseded by a later filing. Watch out: D-45 is an election of coverage for a sole proprietor, not an exemption certificate.
Where this comes from
The D-45 entry is anchored to Nevada Department of Business and Industry, Division of Industrial Relations / insurer — the state agency that issues and processes the form — not a generalized summary. Source-checked 2026-09-02.