North Carolina annual report & compliance · Reviewed November 2026
North Carolina Annual Report Filing
North Carolina LLCs file an annual report by April 15 and pay $200, or $203 online. Corporations file by the 15th day of the fourth month after fiscal year end and pay $25, or $20 online. Nonprofits face a new annual report requirement beginning in 2027.
At a glance
Who must file in North Carolina
Domestic and foreign corporations, LLCs, and nonprofit corporations registered in North Carolina.
The filing is separate from the entity’s income tax return, sales tax return, and payroll filings. Being current with the annual report does not by itself mean the entity is current on its taxes, and vice versa.
North Carolina annual report by entity type
| Entity | Due | State fee | Notes |
|---|---|---|---|
| Corporation | 15th day of the 4th month after fiscal year end | $25 paper; $20 online | — |
| LLC | April 15 | $200 paper; $203 online | — |
| Nonprofit corporation | November 15 beginning in 2027 | $25 paper; $18 online | — |
How to file the North Carolina annual report
- Confirm the entity and registered agent. Use the name and entity number on file with the North Carolina Secretary of State, Business Registration Division. Confirm the registered agent and principal office are current.
- Gather the required information. Most reports ask for the principal office, registered agent, and the names or addresses of officers, directors, managers, or members.
- Prepare and review the report. Use the state’s online filing system or the current paper form. Review the entity type and filing period before submitting.
- Pay the state fee. The fee is paid to the state, separate from any service fee charged by our office. Save the confirmation and filed copy.
- Calendar the next deadline. Add the next annual or biennial due date to the entity calendar, and coordinate it with the registered agent and tax calendars.
What happens if the North Carolina report is late?
A $200 late fee applies to LLC reports after April 15. Continued delinquency can lead to administrative dissolution. The new nonprofit report will have its own late-filing consequences.
If the entity has already lost good standing, reinstatement is usually a separate filing with its own fee. The longer the report remains unfiled, the more likely the state is to dissolve, revoke, or administratively terminate the entity.
North Carolina filing notes
North Carolina LLCs pay substantially more than corporations for the annual report. The LLC fee is $200, plus an online processing fee, while the corporate report is $25. That difference should be part of the entity-choice analysis.
Nonprofits have historically been exempt from the Secretary of State annual report, but a new law requires most nonprofit corporations to file beginning with the 2027 reporting year. The first report is due November 15, 2027, subject to any exceptions in the statute.
North Carolina annual report questions
Official North Carolina resources
Fees, forms, and deadlines were reviewed in November 2026 and can change. This guide is general information, not legal, tax, or accounting advice. Confirm the current requirement with the North Carolina Secretary of State, Business Registration Division or your professional adviser before filing.