Effective January 1, 2018, all North Carolina corporate annual reports must be filed directly with the Secretary of State’s Office. In the past, annual reports could be filed with the Secretary of State, or they could accompany the corporate income tax return and be filed with the Department of Revenue. Annual reports can no longer be filed with the Department of Revenue.
As a result of this change, corporate annual reports are also no longer eligible for an extension when the corporate income tax return is extended. Instead, they are due on the 15th day of the fourth month following the entity’s year-end. For example, for corporations with a year-end of December 31, 2017, the annual report is due April 15, 2018.
LLC annual reports were already required to be filed directly with the Secretary of State, and they are also due on the 15th day of the fourth month following the entity’s year-end.
Following is the link to the North Carolina Secretary of State’s website for filing annual reports. https://www.sosnc.gov/divisions/business_registration/annual_report
Need help with your corporate income tax return? Contact JPS.
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