North Carolina annual reports, deadlines, and fees
Start with your entity type below. North Carolina reporting schedules can differ for LLCs and corporations; a report may be annual, biennial, or not required for a particular entity type.
Open North Carolina filing agency ↗North Carolina LLC reports
North Carolina LLC annual reports are due April 15 each year regardless of formation date. The current Secretary fee schedule lists $200.00 for LLC annual reports; the report updates principal office, registered agent, and company officials. Failure to file can lead to administrative dissolution.
North Carolina corporation reports
North Carolina business-corporation annual reports are due by the 15th day of the fourth month after the corporation's fiscal year end. Electronic filing is $18.00 plus a $3.00 electronic credit-card fee in the current guidance; paper fees are form-specific. The report is separate from North Carolina corporate tax returns.
North Carolina franchise and business taxes
No separate North Carolina Secretary-of-State franchise tax applies as a registry fee. North Carolina corporate income and franchise tax are administered by the Department of Revenue and depend on income, capital, apportionment, and statutory rates/minimums. SOS formation and annual-report charges are separate.
A registry report and a tax filing can have different deadlines and payment recipients. Check both before considering the year complete.
Late fees and missed-report penalties
The current North Carolina pages identify report fees but do not expose one universal late surcharge for all corporations and LLCs. Delinquency can lead to administrative dissolution or loss of authority. North Carolina tax penalties and interest are separate Department of Revenue amounts.
Administrative dissolution and notices
North Carolina may administratively dissolve a domestic corporation or LLC or revoke a foreign authority for missed annual reports, fees, agent, or office requirements. Notices and statute control the cure timeline; the reviewed pages do not state one universal day count. Dissolution can impair authority, service, contracts, and good standing.
Reinstate a North Carolina business
Search the SOS record, file all delinquent annual reports, correct the registered agent and office, and submit the applicable application for reinstatement or certificate of revival. Pay the current reinstatement and report fees, confirm active status, and separately resolve North Carolina Department of Revenue returns, tax balances, interest, and penalties.
Reinstatement costs and back taxes
North Carolina reinstatement totals are entity-specific and include the application fee, delinquent annual reports, and any late charges shown by the portal. Corporate and LLC taxes, interest, and penalties are separate Department of Revenue liabilities and are not included in SOS reinstatement.
Check the entity’s current North Carolina status →Before submitting your report
- Match the legal name and entity number to the official record.
- Confirm the reporting period, current addresses, and agent information.
- Save the accepted filing and receipt, then check that the record reflects the update.
Need formal proof after filing? See North Carolina certificate fees and ordering options.