All domestic corporations and foreign corporations authorized to transact business in
North Carolina except for insurance companies, limited liability companies, nonprofit
corporations, professional corporations, and professional associations must, on an annual
basis, file an annual report and remit a twenty-five dollar ($25.00) fee.
Taxpayers have the option of either filing the annual report in paper form with
the Department of Revenue or online in an electronic format with the Secretary of State
for a reduced fee of eighteen dollars ($18.00).
Corporations electing to file the annual report in paper form with the Department of
Revenue must complete Form CD-479 in its entirety and place it on the front
page of the completed tax return. The circle labeled "CD-479 is
attached" located at the top of the tax return must also be filled in. The
twenty-five dollar ($25.00) fee must be included in the computation of the
corporation’s income tax due ONLY if filing with the Department of
Revenue. For taxpayers filing Form CD-479 in paper form, the twenty-five dollar
($25.00) fee should be included in their estimated corporate income tax liability payments.
Form CD-479 is available at
If the corporation elects to file the annual report in an electronic format online with the
Secretary of State, go to the Secretary of State’s website
http://www.sosnc.com for details. The fee of eighteen dollars ($18.00) must be
paid online using one of the payment options offered by the Secretary of State.
Failure to file the Annual Report either online or with the tax return may result in
administrative dissolution or revocation of the Corporate Articles or Certificate of
Authority by the Secretary of State’s Office as prescribed by statute.
Last modified on:
02/04/08 10:11:54 AM.