North Carolina LLC annual report & franchise tax deadlines 2026-2027
Every recurring North Carolina filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.
LLC
| Report | Annual Report Confirmed on official page |
|---|---|
| Due | Apr 15 each year after the year of formation |
| State fee | $200 ($203 online) |
| How often | annual |
Corporation (C & S corp)
| Report | Annual Report Confirmed on official page |
|---|---|
| Due | 15th day of the 4th month after fiscal year end (Apr 15 for calendar year) |
| State fee | $25 paper / $21 online |
| How often | annual |
Franchise & entity-level taxes
| Corporate franchise tax corp, s corp | With the corporate return: Apr 15 (calendar year) $1.50 per $1,000 of tax base; minimum $200 Confirmed on official page |
|---|
State income & estimated tax
| Corporate income tax | Yes |
|---|---|
| C corp return | Apr 15 (CD-405) |
| Partnership / S corp return | Apr 15 (CD-401S / D-403) |
| Corporate estimates | Apr 15, Jun 15, Sep 15, Dec 15 (follows the federal corporate schedule) |
General pattern — verify Calendar-year pattern; confirm with the revenue department.
Sales tax
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.
General pattern — verify Your assigned frequency and due day appear in your state tax account.
IRS disaster postponements in North Carolina
No active IRS disaster postponements for North Carolina as of Oct 21, 2026. See all deadline changes.
Your North Carolina calendar
Add your formation month/year to date anniversary-based reports. Calendar-year filers; weekend and federal-holiday dates roll to the next business day.
Upcoming deadlines
Not tax advice — verify each date with the linked source. Fiscal-year filers' dates differ.
Tools that help you stay compliant
Partner placements — placeholders, not yet live. Disclosed as sponsored when active.
Partner link (placeholder)
Partner link (placeholder)
Partner link (placeholder)
North Carolina deadline FAQ
When is the North Carolina LLC annual report due?
Apr 15 each year after the year of formation.
How much does the North Carolina LLC annual report cost?
State fee: $200 ($203 online).
When is the North Carolina corporation annual report due?
15th day of the 4th month after fiscal year end (Apr 15 for calendar year). Fee: $25 paper / $21 online. S corporations file the same report as other corporations.
Does North Carolina have a franchise tax or annual LLC tax?
Yes — Corporate franchise tax: With the corporate return: Apr 15 (calendar year) ($1.50 per $1,000 of tax base; minimum $200).
When are North Carolina business income tax returns due?
C corporations: Apr 15 (CD-405). Pass-through entities (partnerships, S corps): Apr 15 (CD-401S / D-403). These are general calendar-year patterns — confirm with the state revenue department.
How often do I file North Carolina sales tax?
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.
What happens if I miss a North Carolina deadline?
Most states charge a late fee or penalty and interest, and an entity that keeps missing its annual report can lose good standing and eventually be administratively dissolved. Check the official source for the exact penalty and reinstatement steps.
Official sources
- https://www.sosnc.gov/divisions/business_registration/annual_report_due_dates
- https://www.ncdor.gov
- https://www.ncdor.gov/taxes-forms/corporate-income-franchise-tax/corporate-income-and-franchise-tax-rates
- https://www.sosnc.gov/divisions/business_registration
- https://www.sosnc.gov/manual/Administrative_Dissolution/Page2
- https://www.sosnc.gov/divisions/business_registration/Reinstatement_and_Requalification_Paper_Domestic
- https://www.sosnc.gov/manual/annual_report_filing/Page1
- https://www.ncdor.gov/tax-forms/2025-cd-401s-s-corporation-tax-return-instructions/open
Federal dates: IRS Publication 509. Disaster relief: IRS tax relief in disaster situations.
Get deadline alerts for your state
One short email a week: what's due in the next 30 days, plus any IRS or state deadline changes. Free, unsubscribe anytime.