NOTICE: The information included on this website is to be used only as a guide in the preparation of a North Carolina corporate income and franchise tax return. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances.

	Taxpayers' Bill of Rights
	N.C. Corporate Income & Franchise Tax Forms

Filing Requirements

	Who Should File
	Due Date
	Short Period Returns
	Mergers
	Exempt Corporations

Tax Base

	Capital Stock, Surplus and Undivided Profits
	Investment in Tangible Property in North Carolina
	Appraised Valuation of Tangible Property

Tax Credits

Tax Incentives for New & Expanding Businesses (Article 3A)

	Guidelines for Article 3A Tax Credits
	Tax Year 2006 Tax Year 2005 Tax Year 2004 Tax Year 2003 Tax Year 2002 Tax Year 2001
	Enterprise Tier And Wage Information
	William S. Lee Article 3A Credit Reports

Business and Energy Tax Credits (Article 3B)

	General Information
	Investing in Business Property
	Renewable Energy Property
	Constructing Renewable Fuel Facilities
	Small Business Employee Health Insurance
	Biodiesel Producers
	Work Opportunity
	Donations to Nonprofit Organization or Unit of State or Local Government for Acquisition of Renewable Energy Property

Tax Incentives for Recycling Facilities (Article 3C)

	General Information
	Investing in a Large or Major Recycling Facility
	Reinvestment

Low-Income Housing Tax Credits (Article 3E)

	Low-Income Housing Awarded A Federal Credit Allocation Before January 1, 2003
	Low-Income Housing Awarded A Federal Credit Allocation On or After January 1, 2003

Research and Development Tax Credit (Article 3F)

Tax Incentives for Major Computer Manufacturing Facilities (Article 3G)

Mill Rehabilitation Tax Credit (Article 3H)

Tax Credits for Growing Businesses (Article 3J)

Article 3J was originally codified as Article 3I; however, the section was recodified as Article 3J to avoid confusion with Article 31

Tax Incentive for Railroad Intermodal Facility (Article 3K)

General Information

	Tax Rate
	Technical Bulletins
	Administrative Code

Last modified on: 03/16/11 08:52:06 AM .