North Carolina LLC Annual Report: Due Date, Fee and What Happens If You Miss It

How the Annual Report works in North Carolina

Every North Carolina LLC files an Annual Report with the Department of the Secretary of State by April 15, the same date as many tax deadlines, which is a common reason owners mix the two up. The Secretary of State says outright that filing a return with the Department of Revenue does not satisfy the annual report. The fee is $200, one of the higher LLC report fees in the region, and $203 online by credit card. The first report is due April 15 of the year after formation, so an LLC formed in December 2025 still files by April 15, 2026. North Carolina does not add a late fee, which can make the deadline feel soft, but G.S. 57D-6-06 lets the Secretary of State start dissolution once a report is 60 days overdue. The report is filed online by searching the business name, and the form arrives pre-filled with the company officials, principal office and registered agent on record. It must be filed every year the LLC exists, even if it had no activity.

First report: The first annual report is due April 15 of the year after the year the LLC was formed.

When your Annual Report is due: worked examples

Next statewide deadline after October 30, 2026: April 15, 2027. If a deadline falls on a weekend or holiday, check whether North Carolina moves it to the next business day.

If you miss the deadline

• No separate late fee; the $200 report fee stays the same, but an LLC that has not filed by the 60th day after April 15 can be administratively dissolved.
• If the report is not delivered by the 60th day after it is due, the Secretary of State may mail a notice of grounds for administrative dissolution; if the LLC does not file within 60 days after that notice, it is administratively dissolved under G.S. 57D-6-06.
• Fixing a dissolved or forfeited LLC is covered in our North Carolina LLC reinstatement guide.

How to file the North Carolina Annual Report

• Online through the Secretary of State's website by searching the business name and choosing the annual report action, with the record pre-populated; or by mailing a pre-populated paper report with a $200 check.
• What becomes public: Principal office and mailing addresses, registered agent and registered office, and the names and business addresses of company officials such as managers or members.
• Filed or paid alongside it: The annual report is not a tax filing; filing a return with the North Carolina Department of Revenue does not satisfy it, and LLCs taxed as partnerships file their income tax returns with the Department of Revenue separately.
• Official filing page: file with the state

What North Carolina charges over five years

Counts only the formation fee and the Annual Report fee. The annual report is not a tax filing; filing a return with the North Carolina Department of Revenue does not satisfy it, and LLCs taxed as partnerships file their income tax returns with the Department of Revenue separately. Registered agent service, if you use one, typically adds $100 to $300 a year.

North Carolina compared with nearby states

Mistakes North Carolina owners make

• Assuming the state income tax return filed with the Department of Revenue by April 15 also covers the Secretary of State annual report.
• Skipping the report in a year the LLC had no activity, even though North Carolina requires it every year the company exists.
• Missing the first report because the LLC was formed late in the year, when it is still due the very next April 15.
• Treating the lack of a late fee as permission to wait, when dissolution proceedings can start once the report is 60 days overdue.