North Carolina: annual report deadlines, fees and closing a business
For LLCs and corporations registered in North Carolina. Facts last verified against the official pages linked below.
Find my exact due date File on the official North Carolina site
At a glance
| Entity | Annual report due | Fee | Late |
|---|---|---|---|
| LLC (annual report) | April 15 each year; the first annual report is due April 15 of the year following the year of creation | $200 by mail; $203 online (includes a $3.00 credit card filing fee; the ACH fee is $2.00) | No late fee found on the pages read. |
| Corporation (annual report) | The 15th day of the fourth month after the close of the corporation's fiscal year (calendar-year corporation: April 15) | $25 by mail; online $18 plus a $3.00 credit card filing fee (ACH fee $2.00) | No late fee found on the pages read. |
LLC (annual report)
- Due: April 15 each year; the first annual report is due April 15 of the year following the year of creation.
- Fee: $200 by mail; $203 online (includes a $3.00 credit card filing fee; the ACH fee is $2.00).
- Late: No late fee found on the pages read.
- If you miss it: Failing to file the annual report, among other requirements, may be grounds for administrative dissolution or revocation of the authority to conduct business in North Carolina. The report is required as long as the entity exists, even if it did no business.
- To close it: not yet researched.
Sources: NC Secretary of State: annual report due dates read 2026-10-18 · NC Secretary of State: annual report FAQ read 2026-10-18 · NC Secretary of State: maintaining registration read 2026-10-18 · verified 2026-10-18
Corporation (annual report)
- Due: The 15th day of the fourth month after the close of the corporation's fiscal year (calendar-year corporation: April 15).
- Fee: $25 by mail; online $18 plus a $3.00 credit card filing fee (ACH fee $2.00).
- Late: No late fee found on the pages read.
- If you miss it: Failing to file the annual report, among other requirements, may be grounds for administrative dissolution or revocation of the authority to conduct business in North Carolina. The report is required as long as the entity exists, even if it did no business.
- To close it: not yet researched.
Sources: NC Secretary of State: annual report due dates read 2026-10-18 · NC Secretary of State: annual report FAQ read 2026-10-18 · NC Secretary of State: maintaining registration read 2026-10-18 · verified 2026-10-18
Good to know
Filing online is fastest.
The Secretary of State files annual reports in the order received and says it can take up to 180 days from submission until a paper report is filed; an online report is filed almost immediately.
Source: NC Secretary of State: annual report FAQ read 2026-10-18 · verified 2026-10-18
Keep your address current.
You have 60 days after a business address changes to update the Secretary of State's records. If a rejection letter comes back from the Post Office, the office starts the process for administrative dissolution of the entity.
Source: NC Secretary of State: annual report FAQ read 2026-10-18 · verified 2026-10-18
Different fees for corporations and LLCs.
The Secretary of State says the annual report filing fees are set by the North Carolina General Assembly.
Source: NC Secretary of State: annual report FAQ read 2026-10-18 · verified 2026-10-18
North Carolina business taxes
We have not compiled North Carolina business tax thresholds or due dates yet. Start at North Carolina Department of Revenue (state taxes: not yet researched). This page covers annual report or periodic filing rules only; tax details are not yet researched.
Closing a North Carolina business
North Carolina closing steps: not yet researched. The federal steps are on the closing checklist. For state steps, start at North Carolina Secretary of State, Business Registration Division.
Not yet researched for North Carolina
- late fee, if any
- closing/dissolution steps and fees
- first-year timing for corporations
- North Carolina Department of Revenue taxes
These items are left out on purpose until they can be confirmed on an official page.
Official links
- North Carolina Secretary of State, Business Registration Division
- NC Secretary of State annual report filing (linked from the due dates page)
- North Carolina Department of Revenue (state taxes: not yet researched)
Beware of mail asking you to pay to file your annual report: see scam mailers.