North Carolina LLC Annual Report: Fee & Due Date (2026)
Every North Carolina LLC must file an annual report with the North Carolina Secretary of State by April 15 each year and pay a $200 fee (about $203 when filed online). The first report is due April 15 of the year after the LLC is formed. Miss it, and the state can administratively dissolve your LLC under G.S. 57D-6-06.
Quick Answer
- Report
- North Carolina LLC Annual Report
- Agency
- North Carolina Secretary of State, Business Registration Division
- Fee (2026)
- $200 (about $203 online with a $3 electronic fee)
- Due date
- April 15 each year; first report due the year after formation
- Filing method
- Online at sosnc.gov, or by mailing the paper Annual Report
- Penalty for missing
- Administrative dissolution under G.S. 57D-6-06
What the North Carolina Annual Report Is
The North Carolina annual report is a yearly compliance filing that keeps your LLC's public record current with the North Carolina Secretary of State. It is not a tax return and it is not filed with the Department of Revenue; it simply confirms your company name, principal office, officials, and - critically - your registered agent and registered office. The requirement comes from the North Carolina Limited Liability Company Act, specifically G.S. 57D-2-24, which directs every LLC to deliver an annual report to the Secretary of State. This is a separate obligation from the one-time Articles of Organization you filed to create the company.
Because the report drives the state's official contact and ownership data, it is the single most common compliance item a North Carolina LLC must track after formation. Keeping it current is also part of preserving the liability shield that made you choose an LLC in the first place: a company that is administratively dissolved for non-filing is no longer in good standing, which lenders, banks, and courts notice.
Who Must File
Every domestic North Carolina LLC and every foreign LLC authorized to transact business in the state must file the annual report - this includes single-member LLCs, multi-member LLCs, and professional LLCs (PLLCs). A single-member LLC is not exempt simply because it has one owner. Business corporations and professional corporations also file annual reports, though under different code sections and fee amounts. Nonprofit corporations, by contrast, are not required to file the Secretary of State annual report.
If your LLC is taxed as an S corporation or C corporation for federal purposes, it still files the same Secretary of State annual report - the federal tax election you made on Form 2553 does not change the state entity filing. The report is tied to the entity type on record with the state, not to how the IRS classifies you for tax filing.
North Carolina Annual Report Fee (2026)
The statutory annual report fee for an LLC is $200, set in G.S. 57D-1-22. What you actually pay depends on how you file:
| Filing method | Fee (2026) | Notes |
|---|---|---|
| Mailed paper report | $200 | Flat statutory fee, no processing surcharge |
| Online, paid by bank draft (ACH) | about $202 | $200 fee plus a small electronic transaction fee |
| Online, paid by credit/debit card | about $203 | $200 fee plus a $3 electronic/credit transaction fee |
The $200 amount is the same every year and is not prorated. Unlike some states, North Carolina does not scale the fee to revenue or number of members. Because the small online transaction fee can change, confirm the exact total on the Secretary of State fee page at checkout. For a full picture of what an LLC costs over its life, see North Carolina LLC cost and the national LLC cost overview.
When the Annual Report Is Due
The North Carolina LLC annual report is due April 15 each year. The key wrinkle is the first-year rule in G.S. 57D-2-24: the first report is not due in the year you form. Instead, it is due April 15 of the year following the calendar year the LLC was created. An LLC formed at any point in 2026 - January or December - files its first annual report by April 15, 2027, then every April 15 after that.
There is no separate biennial option for LLCs; the report is annual. If April 15 falls on a weekend or state holiday, plan to file by the preceding business day to be safe, since the online system and mail processing follow the state calendar. Setting a recurring reminder for early April each year is the simplest way to stay in good standing and avoid a delinquency notice.
How to File Your Annual Report
North Carolina strongly encourages online filing, which is faster and confirms receipt immediately. To file:
- Go to the Secretary of State portal. Open the business registration section at sosnc.gov and choose to file an annual report. You can look your LLC up by name or by its SOSID number.
- Review and correct your record. Confirm your principal office address, mailing address, company officials, and registered agent and registered office. This is the moment to update stale information.
- Pay the fee. Pay the $200 (plus the small electronic fee) by credit card or bank draft. Keep the confirmation for your records.
You may also download the paper Annual Report form from the Secretary of State forms library and mail it with a $200 check. Mailed reports take longer to post to your record. If you also need to change your registered agent at the same time, you can update the agent on the report itself rather than filing a separate change form.
What Information the Report Requires
G.S. 57D-2-24 lists the required contents. Expect to confirm or provide the LLC's legal name and the state or country of formation; the street address and mailing address of the registered office plus the name of the registered agent; the address of the principal office; and the names, titles, and business addresses of the company officials (managers or members who manage). You do not attach financial statements, tax returns, or the operating agreement - the report is a status and contact filing, not a financial disclosure, so it does not reveal ownership percentages or profit figures.
Penalties and Administrative Dissolution
North Carolina does not charge a running daily late fee for a missed LLC annual report. The real consequence is structural. Under G.S. 57D-6-06, the Secretary of State may administratively dissolve an LLC that fails to file its annual report within 60 days after the report's due date, following notice of the delinquency. Administrative dissolution means the LLC loses its authority to carry on business except to wind up, and it is no longer in good standing - which can interfere with bank accounts, financing, contracts, and lawsuits.
An administratively dissolved LLC can generally be reinstated by filing an application for reinstatement, filing every delinquent annual report, and paying the associated fees. Reinstatement relates the LLC's existence back so it is treated as though it never lapsed, but the cleanup is far more costly and disruptive than simply filing on time. If you have decided to close the business instead, do not rely on administrative dissolution - follow the proper North Carolina dissolution process so tax and wind-up obligations are handled, as explained in our national dissolution guide.
The Registered Agent's Role
The annual report is also how the state keeps your registered agent record accurate. Under G.S. 57D-2-40, every North Carolina LLC must continuously maintain a registered agent and a registered office in the state. If your agent has moved, resigned, or changed, the annual report is a convenient place to update it; alternatively you can file the standalone Statement of Change of Registered Office and/or Registered Agent (Form BE-06) with a $5 fee. Losing your registered agent is itself a ground for administrative action, so agent maintenance and annual report filing go hand in hand. Read more in our North Carolina registered agent guide and the national registered agent overview.
Annual Report vs. State Taxes
It is easy to confuse the annual report with taxes because both recur every year. They are separate. The $200 annual report goes to the Secretary of State and is a compliance filing. Your income taxes go to the IRS and the North Carolina Department of Revenue. A default LLC is a pass-through, so its profit is reported on the owners' returns and taxed at North Carolina's flat 3.99% individual rate for 2026; the LLC itself pays no state income tax under the default classification and, unlike a corporation, owes no North Carolina franchise tax. If the LLC sells taxable goods or services, it also registers for and remits sales and use tax to the Department of Revenue. See North Carolina LLC tax filing and business tax for how these pieces fit together, and how to get an EIN if you have not yet.
Frequently Asked Questions
How much is the North Carolina LLC annual report fee?
The statutory fee is $200. Filing online totals about $203 by card (a $3 electronic transaction fee) or about $202 by bank draft; a mailed paper report stays at the flat $200. See North Carolina LLC cost.
When is the North Carolina annual report due?
April 15 each year. The first report is due April 15 of the year after formation, so an LLC formed in 2026 files its first annual report by April 15, 2027.
What happens if I miss the deadline?
There is no daily penalty, but if you do not file within 60 days after the state's delinquency notice, the Secretary of State may administratively dissolve the LLC under G.S. 57D-6-06. You then must file all past-due reports to be reinstated.
How do I file the report?
File online at the Secretary of State portal (sosnc.gov) or mail the paper Annual Report form. Online filing posts fastest and lets you pay by card or bank draft.
Do LLCs pay the annual report to the Department of Revenue?
No. The $200 report goes to the Secretary of State. Income and sales taxes are separate and go to the IRS and the North Carolina Department of Revenue.
Does a new LLC file a report in its formation year?
No. The first report is not due until April 15 of the year after formation.
Related
- How to form an LLC in North Carolina (state hub)
- North Carolina LLC cost
- North Carolina registered agent
- North Carolina LLC tax filing
- North Carolina operating agreement
- North Carolina Articles of Organization
- How to dissolve an LLC in North Carolina
- How to form an LLC (cluster hub)
- How to form an LLC in South Carolina (sibling)
- How to form an LLC in Virginia (sibling)
Sources
- North Carolina General Statutes - G.S. 57D-2-24, Annual report for Secretary of State (April 15 due date; required contents; first-report timing).
- North Carolina General Statutes - G.S. 57D-1-22, Filing, service, and copying fees ($200 annual report fee; $125 Articles of Organization).
- North Carolina General Statutes - G.S. 57D-6-06, Administrative dissolution (60-day window; grounds for dissolution).
- North Carolina General Statutes - G.S. 57D-2-40, Registered office and registered agent.
- North Carolina General Statutes - Chapter 57D, North Carolina Limited Liability Company Act.
- North Carolina Secretary of State - Business Registration Division (online annual report filing).
- North Carolina Secretary of State - Fees.
- North Carolina Secretary of State - LLC Forms (Annual Report, Articles of Organization).
- North Carolina Secretary of State - Registered Office and Registered Agent Information.
- North Carolina Secretary of State - Statement of Change of Registered Office and/or Registered Agent (Form BE-06).
- North Carolina Department of Revenue - Individual Income Tax (3.99% flat rate for 2026).
- North Carolina Department of Revenue - Sales and Use Tax.
- North Carolina Department of Revenue - Corporate Income and Franchise Tax (franchise tax applies to corporations, not default LLCs).
- IRS - Limited Liability Company (LLC) (default federal classification).
- IRS - Get an Employer Identification Number (free EIN).
LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and deadlines change; verify current requirements with the North Carolina Secretary of State and North Carolina Department of Revenue before acting.