North Carolina
North Carolina business compliance calendar
What North Carolina asks of a company or a nonprofit registered or doing business there, beyond the federal filings every organization owes. Pick your entity type for the full calendar with dates.
LLC 2026LLC 2027C corporation 2026C corporation 2027S corporation 2026S corporation 2027partnership 2026partnership 2027sole proprietorship 2026sole proprietorship 2027nonprofit 2026nonprofit 2027
Registration and franchise filings
| Entity | Filing | Fee | If missed |
|---|---|---|---|
| Corporations | Annual report, by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), with the North Carolina Secretary of State | $25 ($23 online) | Administrative dissolution after 60 days past due |
| LLCs | Annual report, by April 15 each year, with the North Carolina Secretary of State | $200 ($203 online) | Administrative dissolution after 60 days past due |
| Partnerships | Annual report, by April 15 each year, with the North Carolina Secretary of State | $200 ($203 online) | Administrative dissolution after 60 days past due |
| Nonprofits | No annual report |
Taxes and employers
- Corporate income tax
- Yes. C corporations file a North Carolina return by the 15th day of the fourth month after the year ends, with the North Carolina Department of Revenue.
- Personal income tax
- Yes. S corporations and partnerships file a North Carolina information return, and employers withhold state income tax.
- Employers
- Register for unemployment insurance and file wage reports every quarter. Reconcile income tax withholding after year end.
- Sources
- North Carolina Secretary of State, North Carolina Department of Revenue
All North Carolina rules in the pack
- North Carolina annual reportby the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year)
- North Carolina annual reportby April 15 each year
- North Carolina annual reportby April 15 each year
- North Carolina charitable solicitation license renewalby the 15th day of the 5th month after the fiscal year ends (May 15 for a calendar year)
- North Carolina corporate income tax returnby the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year)
- North Carolina corporate estimated tax paymenton the 15th day of the 4th, 6th, 9th, 12th months of the fiscal year (April 15, June 15, September 15, December 15 for a calendar year)
- North Carolina pass through entity returnby the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year)
- North Carolina personal income tax return with business incomeby April 15 each year
- North Carolina unemployment insurance wage reportby the last day of the 1st month after each quarter
- North Carolina annual withholding reconciliationby January 31 each year
- North Carolina sales tax returnby the 20th day of the 1st month after each quarter