North Carolina calls its yearly filing the annual report, and it is handled by the Business Registration Division of the Department of the Secretary of State. You file it through the division's online business services.
The rules split cleanly by entity type. LLCs share one fixed date and pay the higher fee. Business corporations pay far less, but their date moves with their own fiscal year. The North Carolina office guide covers search, formation fees and contacts.
Who files and the fee for each
Every North Carolina LLC files an annual report and pays $200. Every business corporation files one and pays $25. The fees are flat, so they do not depend on income or size.
| Fee | LLC: $200; corporation: $25 (sosnc.gov, checked ) |
|---|---|
| When it is due | LLC: April 15 each year. Corporation: 15th day of the fourth month after fiscal year end. (sosnc.gov, checked ) |
| If you file late | No late fee confirmed. Failure to file within 60 days after due date is grounds for administrative dissolution. (ncleg.gov, checked ) |
| Where to file | sosnc.gov/divisions/business_registration/online_business_services (sosnc.gov, checked ) |
Out-of-state companies holding a Certificate of Authority are on the same register. Check the division's fee page for the amount that applies to your entity type if it is not an LLC or a business corporation.
The due date rules, with examples
LLCs: April 15. The date is the same for every LLC, every year. An LLC formed in November files its next report by April 15, and so does one formed in March.
Business corporations: the 15th day of the fourth month after fiscal year end. Count four months forward from the month the year closes, then take the 15th.
- Year ends December 31: due April 15.
- Year ends June 30: due October 15.
- Year ends September 30: due January 15.
So a calendar year corporation ends up on the same day as the LLCs, but one with a mid year close files months apart.
How to file with the NC Secretary of State
- Look up the company in the Business Registration search and confirm its exact legal name.
- Open the annual report filing in the division's online business services.
- Review the principal office, registered agent and the managers or officers listed.
- Correct anything that changed during the year.
- Pay $200 for an LLC or $25 for a business corporation, then keep the receipt.
Late filing and administrative dissolution
We did not find a published late fee for the report. What the statute does set is a time limit. For an LLC, failing to file within 60 days after the due date gives the Secretary of State grounds for administrative dissolution. In plain terms, an LLC that has not filed by mid June after an April 15 deadline is at risk.
A dissolved company is no longer in good standing, and that shows on any Certificate of Existence you order. Filing on time is far simpler than undoing a dissolution.
Checking that your report was filed
Search the company again in the Business Registration search a few days after you file. Open the record and look for the new annual report in its filings. If a bank or another state wants proof, order a Certificate of Existence after the report shows. For dates in other states, see our annual report deadlines by state.
Sources
- www.sosnc.gov/fees/by_title/_Business_Registration_limited_liability_companies: report fee. Checked .
- www.sosnc.gov/manual/launching_a_business/maintaining_registration: report due date. Checked .
- www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_57D/GS_57D-6-06.html: late penalty. Checked .
- www.sosnc.gov/divisions/business_registration/online_business_services: online filing. Checked .