North Carolina LLC Annual Report: Due Date, Fee, and How to File
This article is provided for general informational and educational purposes only. It is not legal advice, does not create an attorney-client relationship, and should not be relied upon as a substitute for consultation with a qualified attorney or tax professional. Business formation requirements vary by state, and you should verify the laws that apply to your business before making legal or tax decisions.
North Carolina LLC annual reports are generally due April 15 after the formation or authorization year. Check the current state fee and filing method before submitting.
A North Carolina LLC’s annual report is generally due April 15 each year after its formation year. An authorized foreign LLC’s first report is due April 15 after the year it receives its North Carolina certificate of authority. The state lists a $200 paper fee, $202 online ACH total, and $203 online credit-card total. N.C. Gen. Stat. § 57D-2-24; Secretary of State annual-report guidance.
Find your first due date
Entity | First report due |
|---|---|
Domestic NC LLC | April 15 of the year after the Articles of Organization become effective |
Foreign LLC authorized in NC | April 15 of the year after the state issues its certificate of authority |
Domestic NC LLC
April 15 of the year after the Articles of Organization become effective
Foreign LLC authorized in NC
April 15 of the year after the state issues its certificate of authority
For example, if a domestic LLC becomes effective in 2026, its first report is due April 15, 2027. It does not file an annual report for the calendar year in which it was created. The statute describes the first-report rule for both domestic and foreign LLCs.
The statute excludes professional LLCs governed by G.S. 57D-2-02 from this particular annual-report requirement. The Secretary of State’s annual-report help page also says professional entities created under Chapter 55B do not file these annual reports. A professional business should still check its licensing board and other ongoing duties; exemption from this filing does not mean exemption from every report or renewal.
What does the report cost?
Filing method | State total listed by the Secretary of State |
|---|---|
Paper | $200 |
Online by ACH | $202 |
Online by credit card | $203 |
Paper
$200
Online by ACH
$202
Online by credit card
$203
These are filing totals, not a tax based on revenue. Confirm the current amount on the Secretary of State’s due-date and fee page at the time of payment. A private filing service may charge its own additional fee.
How to file
- Go to the North Carolina Secretary of State annual-report help page and follow its current online or paper instructions.
- Find the correct entity by name or state identification number. Check that you are filing for the right reporting year.
- Review the information the state asks for and correct any inaccurate details before submission. § 57D-2-24 requires current information; if nothing has changed, it permits a no-change certification instead of restating every item.
- Submit the report and applicable fee. Keep the confirmation and check the state’s record to ensure the filing was accepted. If it is rejected, follow the state’s correction instructions.
An annual report is a business-registration filing with the Secretary of State. It does not replace state or federal tax returns, professional-license renewals, or activity-specific permits.
If you missed April 15
File the overdue report promptly and check the entity’s status with the Secretary of State. Failure to deliver a required annual report can become a ground for administrative dissolution or revocation of a foreign LLC’s authority under North Carolina law. The process involves notice and an opportunity to correct; do not assume the LLC vanished the day after the deadline, and do not assume an overdue filing has no consequences. See the Secretary of State’s maintaining-registration guidance and N.C. Gen. Stat. § 57D-6-06.
Frequently asked questions
Do I file if the LLC had no revenue? Generally yes. The Secretary of State says the report is due even if the company is not conducting business. Check whether your entity is one of the professional-entity exceptions.
Can I pay online? Yes. The state lists ACH and credit-card totals on its annual-report fee page.
Does the annual report replace a tax filing? No. It maintains the LLC’s state registration record. Tax filing requirements are determined separately.
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