North Carolina corporate income tax return

File the North Carolina corporate income tax return with the North Carolina Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.

When: By the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year).
Agency: North Carolina Department of Revenue
Applies to: C corporations registered in North Carolina.
Source: www.ncdor.gov, read October 22, 2026

Jay explains

North Carolina taxes corporate income, so a C corporation doing business there files a state return with the North Carolina Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.

Next dates

For a calendar year company. Shown as the agency states them; if a date falls on a weekend, file before it.

April 15, 2027
April 15, 2028

Also in North Carolina

North Carolina annual report North Carolina annual report North Carolina annual report North Carolina charitable solicitation license renewal North Carolina corporate estimated tax payment North Carolina pass through entity return North Carolina personal income tax return with business income North Carolina unemployment insurance wage report North Carolina annual withholding reconciliation North Carolina sales tax return

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