North Carolina: corporate income tax, franchise tax unconfirmed and an annual report due by April 15.
Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.
Verified facts
Corporate income tax
Yes
2%
Franchise or privilege
Not verified
Franchise tax on the corporation's tax base
Not verifiedEntity annual report
Yes
Due by the 15th day of the fourth month following the close of the corporation's fiscal year (April 15 for calendar-year corporations)
Return due date
Not verified
Not verifiedExtension
Available
Zero activity / minimum tax
All active and inactive domestic corporations and all foreign corporations with a certificate of authority must file an annual franchise and income tax return; the minimum franchise tax is $200…
Long-form guide in professional review
Dates, extensions and payments
Filing and payment dates stay separate wherever the source supports it.
- Filing
Return filing
- Extension
Extension
Does not extend paymentMust be requested
- Entity report
Entity report
Due by the 15th day of the fourth month following the close of the corporation's fiscal year (April 15 for calendar-year corporations)
The filing fee is not stated on the retrieved Secretary of State pages; it was left null rather than taken from a secondary source.
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Frequently asked questions
Does North Carolina impose a corporate income tax?
Yes. 2%
Does an extension also postpone the tax payment?
No. The extension moves the filing date, not the payment date; unpaid tax can accrue penalty and interest.
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