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North Carolina Corporation & LLC Filing Requirements
The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: April 24, 2008
General Info
Agencies
If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.
Secretary of State
2 South Salisbury Street
Raleigh, NC 27601-2903
(919) 807-2225
FAX: (919) 807-2039
http://www.secretary.state.nc.us/corporations/
If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.
North Carolina Department of Revenue
P.O. Box 25000
Raleigh, NC 27640-0640
(877) 252-3052
http://www.dor.state.nc.us/
North Carolina State Statutes
To research the State Statutes for North Carolina Corporations, click here.
To research the State Statutes for North Carolina LLCs, click here.
To research the State Statutes for North Carolina Partnerships, click here.
Licensing
Business Licenses
Contact your state or local agencies regarding licensing issues.
Annual Filing Requirements
Annual Report
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Fee: |
G.S. 55122 was amended to increase the fee for annual reports filed in paper format with the Department of Revenue to $25. This increase is effective for annual reports filed on or after September 1, 2007. Electronic Filings on the Secretary of State Web site are $18.
Please note that if a corporation is filing its 2006 corporate income tax return on or after September 1, 2007, the corporation must pay the increased annual report fee of $25 even though line 29 of the CD405 and line 24 of the CD401S state that the fee is $20.
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Forms: |
Form CD-479 - Corporation Annual Report (Web-fill and Print)
Annual Report (Online) - Online Annual Report Filing |
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Due Date: |
Annual Reports are due by the 15th day of the 3rd month following the corporation's fiscal year end, or March 15th for calendar year filing. |
Corporation Tax Returns
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Taxes: |
The income tax rate is 6.9% of net income allocated and apportioned to North Carolina.
A franchise tax is also assessed on all corporations including S corporations. There is no separate S election for North Carolina income tax purposes. The rate is $1.50 per $1,000 of issued and outstanding capital stock, surplus and undivided profits allocable to North Carolina. The minimum tax is $35.
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Forms: |
Form CD-405 - 2007 Corporation Tax Return (instructions)
Form CD-401S - 2007 S Corporation Tax Return (instructions)
Form CD-V - Corporate Income and Franchise Tax Payment Voucher
Tax Forms - Corporate Income Tax Forms 1991-2007
You may request current Tax Forms by calling 1-877-252-3052 or request forms online. |
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Due Date: |
Tax payment must be made by the 15th day of the third month following the end of the corporation's tax year, or March 15th for calendar year filing. |
Limited Liability Company
Annual Filing Requirements
Annual Report
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Fee: |
The annual report filing fee is $200.
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Forms: |
Annual Report - LLC Annual Report (Print)
Annual Report (Online) - Online Annual Report Filing
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Due Date: |
Annual Reports are due by the 15th day of the 4th month following the company's fiscal year end, or before April 15th for calendar year filing. |
LLC Tax Returns
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Taxes: |
The income tax rate is 6.9% of net income allocated and apportioned to North Carolina.
A franchise tax is also assessed on all corporations. The rate is $1.50 per $1,000 of issued and outstanding capital stock, surplus and undivided profits allocable to North Carolina. The minimum franchise tax is $35, if the LLC elects to be treated as a corporation for tax purposes.
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Forms: |
Form CD-405 - 2007 Corporation Tax Return (instructions)
Tax Forms - Corporate Income Tax Forms 1991-2007
You may request current Tax Forms by calling 1-877-252-3052 or request forms online.
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Due Dates: |
Income Tax payments must be made before the 15th day of the 4th month after the close of the previous tax year, or before April 15th for calendar year filing.
Franchise Tax payments are due before the 15th day of the 3rd month after the close of the previous tax year, or before March 15th for calendar year filing. |
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