Annual report requirements in North Carolina (NCBCA)
North Carolina corporations file an Annual Report with the Secretary of State under N.C.G.S. § 55-16-22 by April 15 (for calendar-year corporations) or the 15th day of the fourth month after fiscal year end. The fee is $20 online plus a $2 e-filing fee, one of the lower fee structures in the US.
| N.C.G.S. § 55-16-22 | Annual report required |
|---|---|
| Filing authority | NC Secretary of State, Corporations Division |
| Form | Annual Report, online at sosnc.gov |
| Deadline | 15th day of the 4th month after fiscal year end (April 15 for calendar-year corps) |
| Filing fee | $20 online + $2 e-filing fee = $22 total |
| Late consequences | Administrative dissolution after 60 days delinquent |
| Reinstatement | N.C.G.S. § 55-14-22 within 5 years |
- Filed with the NC Secretary of State, Corporations Division, at sosnc.gov
- Fee $20 online + $2 e-filing fee = $22 total; due 15th day of the 4th month after fiscal year end
- For calendar-year corporations, the deadline is April 15
- Confirms registered agent, principal office, directors and officers, and provides basic statistical information
- Reinstatement available within 5 years under N.C.G.S. § 55-14-22
What N.C.G.S. § 55-16-22 requires
Section 55-16-22 of the North Carolina Business Corporation Act requires every North Carolina corporation to file an annual report with the Secretary of State by the 15th day of the fourth month after the corporation's fiscal year end. For calendar-year corporations, this means April 15. The report confirms registered agent, principal office, directors, officers, and provides basic statistical information about employee count.
Fiscal-year-anchored deadline
North Carolina uses a fiscal-year-anchored deadline (matching the federal tax-return timing). This aligns the annual report with the corporation's fiscal calendar, which is helpful for counsel and accountants coordinating corporate and tax filings. For corporations with non-calendar fiscal years, the annual report is due 15 days after the federal corporate income tax return.
Administrative dissolution after 60 days
If the annual report is not filed within 60 days after the deadline, the Secretary of State may administratively dissolve the corporation under N.C.G.S. § 55-14-21. The Secretary provides notice before dissolution, but the timeline is faster than several other states. Reinstatement under § 55-14-22 is available within five years and requires filing all delinquent reports plus the standard reinstatement fee.
What's distinctive about North Carolina
North Carolina's $22 total fee (after the e-filing surcharge) is one of the lowest in the US, which makes North Carolina attractive for closely-held corporations. The fiscal-year-anchored deadline aligns corporate compliance with tax compliance, which simplifies accounting workflows. The 60-day grace period before administrative dissolution is moderate. North Carolina does not impose a franchise tax separate from the corporate income tax (which is the standard model). For corporations with operations in the Southeast, North Carolina's fee structure and procedural simplicity compare favourably to Georgia (fixed April 1) and Virginia.
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