North Carolina LLC Annual Report Deadlines (2026)
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Annual Report
North Carolina LLCs file an Annual Report with the Secretary of State each year. The first annual report is due April 15 of the year following the year the LLC was created, and every year thereafter on or before April 15. Reports may be filed electronically in real time, or a pre-populated paper form may be downloaded and mailed. The annual report is required for as long as the LLC remains in existence.
Deadline: April 15.
Fee: $200 · $200 paper filing fee; $203 if filed electronically ($200 statutory fee plus a $3 electronic transaction fee for credit card filings).
Where to file: www.sosnc.gov
Other state tax obligations
By default, a North Carolina LLC is not classified as a corporation under the franchise tax statutes and is not subject to the North Carolina franchise tax. An LLC that elects under the federal Check-the-Box rules to be classified and taxed as a C corporation is treated as a corporation for North Carolina purposes and becomes subject to the corporate franchise tax; LLCs taxed in their default classification (partnership for multi-member LLCs, disregarded entity for single-member LLCs) are not subject to the franchise tax. See NCDOR Directive CD-02-1 and the Corporate Income, Franchise, and Insurance Tax Bulletin.
What happens if you miss it
| Days late | Status | Fee | Consequence |
|---|---|---|---|
| 60+ days | Late | — | Per N.C. Gen. Stat. § 57D-6-06(a)(2), the Secretary of State may administratively dissolve an LLC that does not deliver its annual report on or before the 60th day after it is due — so a missed April 15 AR first becomes statutory grounds for dissolution on June 14. North Carolina assesses no monetary late fee for the late annual report itself. |
| 120+ days | Dissolved | — | Per N.C. Gen. Stat. § 57D-6-06(b), once the Secretary of State determines grounds for dissolution exist, the SOS mails the LLC a notice of that determination. The LLC then has 60 days from the date the notice is mailed to either cure the grounds (e.g., file the missing annual report) or demonstrate to the SOS that the grounds do not exist. If the LLC does not cure within those 60 days, the SOS signs a certificate of dissolution and administratively dissolves the LLC. (Total minimum time from a missed April 15 AR to administrative dissolution: ~120+ days.) |
| 1+ days | Reinstate | $100 | After administrative dissolution, an LLC may apply for reinstatement by filing the Application for Reinstatement Following Administrative Dissolution (Form L-08) with a $100 reinstatement fee. The LLC must also cure all grounds for dissolution, including filing any delinquent annual reports and paying their associated $200 filing fees. |
Reinstatement fee: $100 · Application for Reinstatement Following Administrative Dissolution (Form L-08); delinquent annual report fees are owed separately.
Frequently asked questions
When is the North Carolina LLC annual report due?
April 15 each year. The first annual report is due on April 15 of the year following the year the LLC was created, and every year thereafter on or before April 15.
How much does it cost to file the North Carolina LLC annual report?
The statutory filing fee is $200. If you file online, an additional $3 electronic transaction fee applies for credit card filings, for a total of $203. Paper filings are $200.
Does a North Carolina LLC owe franchise tax?
By default, no. North Carolina franchise tax applies to corporations. An LLC that is taxed in its default classification (partnership for multi-member LLCs, disregarded entity for single-member LLCs) is not subject to the franchise tax. An LLC that elects to be classified and taxed as a C corporation is treated as a corporation and becomes subject to the corporate franchise tax.
What happens if I miss the April 15 annual report deadline?
Per N.C. Gen. Stat. § 57D-6-06, the timeline runs in two 60-day windows. First, the Secretary of State may administratively dissolve an LLC that does not deliver its annual report on or before the 60th day after it is due — so a missed April 15 deadline first becomes a statutory ground on June 14. Second, the SOS then mails a notice of that determination, and the LLC has another 60 days from the mailing date to cure the grounds (file the missing report) before the SOS signs the certificate of dissolution. North Carolina does not assess a monetary late fee for the late annual report itself.
How do I reinstate a North Carolina LLC after administrative dissolution?
File the Application for Reinstatement Following Administrative Dissolution (Form L-08) with the Secretary of State along with the $100 reinstatement application fee. You must also cure the grounds for dissolution, which typically means filing each missed annual report and paying its $200 filing fee.
Where do I file the North Carolina LLC annual report?
Online through the North Carolina Secretary of State's Business Registration portal at sosnc.gov. You can search for your LLC, click File An Annual Report next to the listing, and follow the step-by-step process. A pre-populated paper form may also be downloaded and mailed.
Sources
- North Carolina Secretary of State — Annual Report Due Dates · retrieved May 10, 2026
- North Carolina Secretary of State — File An Annual Report · retrieved May 10, 2026
- North Carolina Secretary of State — Reinstatement and Requalification Following Administrative Dissolution · retrieved May 10, 2026
- NCDOR Directive CD-02-1 — Treatment of Limited Liability Companies · retrieved May 10, 2026
- NCDOR — Corporate Income and Franchise Tax · retrieved May 10, 2026
- N.C. Gen. Stat. § 57D-6-06 — Administrative dissolution (LLC Act) · retrieved May 11, 2026
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