North Carolina corporation deadlines: Annual report and Franchise tax
Annual report
- Due
- The 15th day of the 4th month after fiscal year end - April 15 for calendar-year corporations.
- First one
- First report due the year after incorporation.
- Fee
- $25 by paper, or $18 plus a processing fee if filed electronically.
- Frequency
- Annual
If it is late
No late fee. The corporation is presumed delinquent 60 days after the due date, then faces dissolution with a 60-day cure window after notice.
Franchise tax
- Due
- Filed with the corporate income return, due the 15th day of the 4th month after the income year closes - April 15 for calendar-year corporations.
- First one
- First return due the year after incorporation.
- Fee
- $200 minimum for every corporation, active or inactive; more when the tax on the net worth base is higher.
- Frequency
- Annual
If it is late
North Carolina adds escalating penalties and interest, and can suspend the corporation for nonpayment.
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