Annual Filing Requirements
The annual report filing fee is $200. There is a $5 electronic transaction fee added to online filings.
Annual Report (Online) - Online Annual Report Filing
NOTE: North Carolina no longer provides a completely blank Annual Report Form for Limited Liability Companies. The forms that are now available are pre-populated with the information that is currently on file with the Corporations Division.
Effective June 30, 2010: Annual Reports are due on or before the 15th day of the 4th month following the company's fiscal year end, or April 15th for calendar year filing. The First Annual Report is due by April 15th of the year following the calendar year in which the company files its Articles of Organization with the Secretary of State. Each subsequent Annual Report is due by April 15th.
LLC Tax Returns
The income tax rate is 6.9% of net income attributed to North Carolina.
A franchise tax is also assessed on all corporations. The rate is $1.50 per $1,000 of issued and outstanding capital stock, surplus and undivided profits allocable to North Carolina. The minimum franchise tax is $35, if the LLC elects to be treated as a corporation for tax purposes.
Definition of Corporation. G.S.105-114(b)(2), the definition of a corporation, was expanded to include Limited Liability Companies (LLCs) that elect to be treated as S corporations. This change is effective for taxable years beginning on or after January 1, 2009.
Form CD-405 - 2010 Corporation Tax Return (instructions)
Tax Forms - Corporate Income Tax Forms 1994-2010
You may request current Tax Forms by calling 1-877-252-3052 or request forms online.
Franchise and Income Tax payments must be made before the 15th day of the 4th month after the close of the previous tax year, or before April 15th for calendar year filing.