A North Carolina annual report is due by April 15 for LLCs and for corporations on a calendar fiscal year; corporations with a different fiscal year file by the 15th day of the fourth month after their year-end. You can file online at sosnc.gov or by mail to the Secretary of State. Miss the deadline and there is no late fee, but your entity becomes eligible for administrative dissolution.
Deadlines by Entity Type
Corporations
A corporation’s annual report is due by the 15th day of the fourth month after its fiscal year closes.1North Carolina General Assembly. North Carolina Code 55-16-22 – Annual Report For most corporations, which run on a calendar year ending December 31, that date is April 15. A corporation with a June 30 fiscal year end would have an October 15 deadline instead.
LLCs
Every North Carolina LLC files by April 15, regardless of fiscal year. Your first annual report is due April 15 of the calendar year following the year your articles of organization took effect. An LLC formed in August 2025 would file its first report by April 15, 2026.2North Carolina General Assembly. North Carolina Code 57D-2-24 – Annual Report for Secretary of State
LLPs and LLLPs
Limited liability partnerships and limited liability limited partnerships also file annual reports with the Secretary of State and generally follow the April 15 deadline.
Who Does Not Have to File
Professional corporations governed by Chapter 55B are exempt from annual report filings entirely.1North Carolina General Assembly. North Carolina Code 55-16-22 – Annual Report Professional LLCs are likewise exempt under the LLC Act.2North Carolina General Assembly. North Carolina Code 57D-2-24 – Annual Report for Secretary of State Nonprofit corporations organized under Chapter 55A have separate reporting obligations under that chapter rather than the annual report process described here.
What the Report Asks For
The form is short. Corporations provide:
- The corporation’s legal name and state of incorporation
- The name of the registered agent and the street address of the registered office in North Carolina, including the county
- The address and phone number of the principal office
- The names, titles, and business addresses of the principal officers
- A brief description of the nature of the business
If nothing has changed since your last report, you can certify that the information is unchanged rather than restating it.1North Carolina General Assembly. North Carolina Code 55-16-22 – Annual Report
LLCs give essentially the same information: entity name, registered agent and office details, principal office address and phone number, the names and addresses of principal company officials, and a business description.2North Carolina General Assembly. North Carolina Code 57D-2-24 – Annual Report for Secretary of State The statute asks for “principal company officials,” so you do not need to list every member or manager.
Filing Fees
Fees depend on entity type and filing method:
- Corporations: $25 by mail, $20 online
- LLCs, LLPs, and LLLPs: $200 by mail, $203 online (the extra $3 is an online processing surcharge)
Confirm the current fee with the Secretary of State before filing, since the office can adjust these amounts.
How to File
Online filing through sosnc.gov is the fastest option. The portal walks you through each field, takes payment, and gives you immediate confirmation.3North Carolina Government. Manage My Business
To file on paper, download the pre-populated form from the Secretary of State’s website, complete it, and mail it with your fee to:
North Carolina Secretary of State
P.O. Box 29622
Raleigh, NC 27626-0622
Paper filings take longer to process, so send them well ahead of the deadline.
What Happens If You Miss the Deadline
North Carolina does not charge a late fee for an overdue annual report. The exposure is bigger than a penalty: once your report is delinquent, the Secretary of State has grounds to start administrative dissolution.4North Carolina General Assembly. North Carolina Code 55-14-21 – Procedure for and Effect of Administrative Dissolution
The process begins with a written notice mailed to your entity. You then have 60 days from the date that notice is mailed to file the overdue report and clear the problem.4North Carolina General Assembly. North Carolina Code 55-14-21 – Procedure for and Effect of Administrative Dissolution Miss that window and the Secretary of State signs a certificate of dissolution.
Administrative dissolution strips your entity of good standing and its authority to transact business in the state. You lose the ability to enforce contracts in court, and owners risk personal liability for obligations incurred after dissolution. Because banks, vendors, and counterparties routinely check good standing before signing agreements, a dissolved status can freeze operations well before any courtroom consequence arrives.
Reinstatement After Administrative Dissolution
Reinstatement is available but costs more and takes more steps than simply filing on time. You submit an Application for Reinstatement stating that the grounds for dissolution have been eliminated, file every overdue annual report with its fee, and pay a $100 reinstatement fee.5North Carolina General Assembly. North Carolina Code 55-14-22 – Reinstatement Following Administrative Dissolution
Watch the name issue. If another entity registered a name indistinguishable from yours while you were dissolved, you must change your business name before the Secretary of State will process the reinstatement.5North Carolina General Assembly. North Carolina Code 55-14-22 – Reinstatement Following Administrative Dissolution The same rule applies to LLCs.6North Carolina General Assembly. North Carolina Code 57D-6-06 – Administrative Dissolution
When reinstatement takes effect, it relates back to the date of dissolution, and the entity resumes business as if the dissolution never occurred.5North Carolina General Assembly. North Carolina Code 55-14-22 – Reinstatement Following Administrative Dissolution Anyone who reasonably relied on the dissolution certificate during the gap keeps the rights they acquired in the meantime, so reinstatement cleans up the record without undoing every consequence.