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North Carolina annual report: due date, fee, and late penalty

North Carolina LLCs and corporations each have a recurring state filing. LLC annual report: April 15, every year. Corporation annual report: 15th of 4th month after fiscal year end, every year.

FactLLCCorporation
FilingAnnual reportAnnual reportFranchise tax
DueApril 15, every yearAnnual report. 15th of 4th month after fiscal year end, every yearFranchise tax. 15th of 4th month after income year end, every year
First oneFirst due April 15 of the year after formation.Annual report. First report due the year after incorporation.Franchise tax. First return due the year after incorporation.
Fee$200, plus a small fee for online payment.Annual report. $25 by paper, or $18 plus a processing fee if filed electronically.Franchise tax. $200 minimum for every corporation, active or inactive; more when the tax on the net worth base is higher.
If lateNo late fee; dissolution grounds at 61 days past due, 60 days to fileAnnual report. No late fee; dissolution at 60 days past due, 60 days to fileFranchise tax. Escalating penalties and interest; suspension possible

How to file

LLC: annual report

File on North Carolina's site

Corporation: annual report

File on North Carolina's site

Corporation: franchise tax

File on NCDOR's site

If it is late

LLC. No monetary late fee. Dissolution grounds arise 61 days after April 15, and the state then mails a notice with a further 60-day window to file.

Corporation annual report. No late fee. The corporation is presumed delinquent 60 days after the due date, then faces dissolution with a 60-day window to file after notice.

Corporation franchise tax. North Carolina adds escalating penalties and interest, and can suspend the corporation for nonpayment.

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Frequently asked questions

When is the North Carolina LLC annual report due?

April 15, every year. April 15 every year. First due April 15 of the year after formation.

How much is the North Carolina LLC annual report?

$200, plus a small fee for online payment.

What happens if the North Carolina LLC annual report is late?

No late fee; dissolution grounds at 61 days past due, 60 days to file. No monetary late fee. Dissolution grounds arise 61 days after April 15, and the state then mails a notice with a further 60-day window to file.

When is the North Carolina corporation annual report due?

15th of 4th month after fiscal year end, every year. The 15th day of the 4th month after fiscal year end - April 15 for calendar-year corporations. First report due the year after incorporation.

How much is the North Carolina corporation annual report?

$25 by paper, or $18 plus a processing fee if filed electronically.

What happens if the North Carolina corporation annual report is late?

No late fee; dissolution at 60 days past due, 60 days to file. No late fee. The corporation is presumed delinquent 60 days after the due date, then faces dissolution with a 60-day window to file after notice.

When is the North Carolina corporation franchise tax due?

15th of 4th month after income year end, every year. 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 return due the year after incorporation.

How much is the North Carolina corporation franchise tax?

$200 minimum for every corporation, active or inactive; more when the tax on the net worth base is higher.

What happens if the North Carolina corporation franchise tax is late?

Escalating penalties and interest; suspension possible. North Carolina adds escalating penalties and interest, and can suspend the corporation for nonpayment.

Deadlines in other states