North Carolina LLC Annual Report: Due Date, $200 Fee & Filing Guide (2026)
The North Carolina LLC annual report is a yearly filing that keeps your company in good standing with the North Carolina Secretary of State. It is due every April 15, and the fee is $200, which is higher than in many other states. This guide explains who must file, when your first report is due, how to file online, and what happens if you miss the deadline. If you have not formed your LLC yet, start with our guide to registering an LLC online.
What Is the North Carolina LLC Annual Report?
The annual report is a short filing that confirms your LLC is still active and updates the state on key details, such as your registered agent, principal office address and the people who run the company. It is separate from your tax returns, so filing it does not replace any tax filings.
Who Must File?
Every LLC on file with the North Carolina Secretary of State must file, including single-member LLCs and LLCs with no income or activity. LLCs formed in another state but authorized to do business in North Carolina file as well, on the same deadline and for the same fee. Non-US owners are not exempt, so if you own a North Carolina LLC from outside the US, the filing applies to you in the same way.
North Carolina LLC Annual Report Due Date
Every North Carolina LLC annual report is due on April 15. Unlike states that tie the deadline to your formation date or fiscal year, North Carolina uses a fixed date for everyone. If April 15 falls on a weekend or holiday, the deadline usually moves to the next business day.
When Is Your First Report Due?
Your first report is due on April 15 of the year after your LLC was formed, and the month you formed in does not matter:
- LLC formed any time in 2025: first report due April 15, 2026
- LLC formed any time in 2026: first report due April 15, 2027
You can file as early as January 1 of the reporting year.
How Much Does the North Carolina LLC Annual Report Cost?
The state fee is $200 per year. Filing by mail costs a flat $200, while filing online adds a small payment processing charge, about $3 for card payments, so confirm the exact total at checkout. If you use a registered agent, their fee is separate.
How to File Your North Carolina LLC Annual Report Online
- Find your LLC. Search for your LLC on the Secretary of State's business entity search to confirm your details and standing.
- Open the online annual report filing. The portal pre-fills much of your information.
- Review and update your details. Check your registered agent, principal office, mailing address and company officials, and update anything that has changed.
- Pay the fee. Pay online by card or bank payment.
- Save your confirmation. Keep a copy with your company records.
You can also file on paper by downloading a pre-filled report, signing it and mailing it with a $200 check or money order payable to the North Carolina Secretary of State. Online filing is faster and gives you confirmation straight away.
What Happens If You Miss the Deadline?
North Carolina does not charge a separate dollar late fee for a late annual report, but you still owe the $200 for each year, and the consequences of not filing are serious:
- After the report is 60 days overdue, the Secretary of State has grounds to start administrative dissolution.
- The state mails a notice and gives you 60 days to fix the problem.
- If you still do not file, your LLC can be administratively dissolved, which means it loses good standing and its right to operate. For a foreign LLC, the authority to do business in North Carolina can be revoked.
To restore a dissolved LLC, you generally have to file an Application for Reinstatement, pay a reinstatement fee, and file every missed annual report with its $200 fee. While your LLC is dissolved, your company name may become available to others. Banks, partners and lenders often check good standing, so it is far cheaper to file on time.
The Annual Report Is Separate From Tax Filings
The Secretary of State report does not cover your North Carolina taxes. Depending on your activity and how your LLC is taxed, you may also have income tax, sales tax or employer withholding obligations with the North Carolina Department of Revenue. Speak with a qualified tax professional about what applies to your LLC.
Extra Points for Non-US Owners
- Keep your registered agent active. The state sends official notices to the agent and mailing address on file, so keep both current. Our guide to the LLC registered agent explains how to choose one.
- Do not skip the report because you have no income. A dormant LLC still has to file.
- Remember federal filings. A foreign-owned single-member LLC may need to file Form 5472 with a pro forma Form 1120 each year. See our guide to Form 5472 and 1120 for foreign-owned LLCs.
- Check BOI rules. Federal beneficial ownership reporting has changed several times, so read our latest article on BOI filing for foreign-owned US companies.
- Indian founders: our US LLC tax guide for Indian founders covers the India side.
If you are comparing yearly costs across states, see how others handle similar filings in our guides to the New Jersey LLC annual report, the Tennessee LLC annual report and the Oklahoma LLC annual certificate. Our breakdown of the best state to form an LLC can also help if you are still deciding where to form.
Common Mistakes to Avoid
- Waiting for a reminder. Set your own calendar alert for April 15.
- Assuming no late fee means no consequence. Dissolution is the real cost of ignoring the report.
- Missing the first report. It is due the year after formation, not in the year you form.
- Not updating your registered agent. Old details can cause you to miss state notices.
- Mixing up the annual report and tax filings. They go to different agencies.
- Ignoring federal filings. Form 5472 is separate from state compliance.
Get Help Staying Compliant
FormLLC helps founders keep their US companies in good standing, from annual reports and registered agent services to federal reporting. If you would like us to track your deadlines and handle your North Carolina LLC annual report, book a free consultation with our team today.
*FormLLC is a business formation and compliance services provider, not a law firm, and this article is general information rather than legal or tax advice.*
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Frequently Asked Questions
April 15 every year. North Carolina uses a fixed date for all LLCs, regardless of when they were formed, and you can file as early as January 1.
The state fee is $200 per year. Filing online adds a small payment processing charge, so confirm the exact total at checkout.
On April 15 of the year after your LLC was formed. An LLC formed at any time in 2026 files its first report by April 15, 2027.
There is no separate dollar late fee, but once the report is 60 days overdue the Secretary of State can start administrative dissolution. To reinstate, you generally have to file every missed report, pay a reinstatement fee, and pay the $200 fee for each missed year.
Yes. You can file through the Secretary of State’s online portal, which pre-fills your information, or by mail with a check or money order. Online filing is usually faster.
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