This guide is general compliance education. It is not legal, tax, or accounting advice. Confirm deadlines and amounts with the North Carolina Secretary of State before you file. Startup To Corporate does not file North Carolina annual reports and does not act as your registered agent.
Steps at a glance
- Check your formation year on your NC SOS business record.
- Mark April 15 of every following year on your calendar.
- Review your record: registered agent, principal office, managers or company officials.
- File on the NC SOS site ($203 by card online, or $200 on paper).
- Save the confirmation and set next year's April 15 reminder.
Who must file
North Carolina's due-date chart lists the annual report requirement for every Limited Liability Company (LLC or L3C). That covers:
- North Carolina LLCs formed with the Secretary of State
- L3Cs (low-profit LLCs), which use the same LLC schedule and fee
Foreign LLCs registered to do business in North Carolina also maintain their registration with the Secretary of State; confirm your entity's filing obligation on the NC SOS annual report due dates page. If you formed elsewhere and operate in North Carolina, see Foreign qualification and Coverage.
When it's due
For LLCs, the Secretary of State's wording is short: "Your report is due on April 15th of each year after the year of creation."
- Due: April 15, every year
- First report: April 15 of the year after the LLC was created — no report is due in the formation year
- Same date for everyone: unlike states tied to your formation month (like Washington or Utah), every North Carolina LLC shares one date
Worked example (illustrative)
| LLC created | First annual report due | Then |
|---|---|---|
| March 3, 2026 | April 15, 2027 | April 15 every year after |
| December 20, 2026 | April 15, 2027 | April 15 every year after |
| January 5, 2027 | April 15, 2028 | April 15 every year after |
A December LLC has its first report due within about four months. Put it on the calendar the day you form.
April 15 is also the federal individual income tax deadline, so the state report is easy to forget in tax season. File it early in the year if you can.
Fee
| How you file | LLC fee (NC SOS chart) |
|---|---|
| Online by credit card | $203.00 (includes a $3.00 electronic filing fee) |
| Online by ACH | The SOS lists a $2.00 electronic fee for ACH transactions |
| Paper | $200.00 |
The annual report is a Secretary of State filing. Any North Carolina Department of Revenue obligations your LLC has depend on how it is taxed and are handled separately.
Late filing: what can happen
The NC SOS due-date chart does not list a late fee for LLC annual reports, and our data has none, so we don't state one. What the statute does say:
- Under N.C.G.S. § 57D-6-06(a)(2), an LLC that does not deliver its annual report on or before the 60th day after it is due gives the Secretary of State grounds for administrative dissolution.
- The Secretary of State then mails a notice. If the LLC does not correct the problem within 60 days after the notice is mailed, the Secretary of State shall administratively dissolve the LLC (§ 57D-6-06(b)).
A dissolved LLC loses good standing, which can block financing, contracts, and a certificate of good standing. An administratively dissolved LLC may apply to the Secretary of State for reinstatement (N.C.G.S. § 57D-6-06(c)); check current steps and costs with NC SOS rather than relying on a third party. If you are already late, see What happens if you miss an LLC annual report deadline.
How to file
- Go to the NC SOS online annual report service and search for your LLC.
- Confirm or update the information on the report: registered agent and office, principal office, and company officials.
- Pay $203 by card online (or use the paper form and pay $200).
- Save the filed copy or confirmation with your company records.
Startup To Corporate does not submit this report for you. File only on sosnc.gov — mailers that look official but charge extra are common around annual report season.
Changing your registered agent
If your registered agent or office has changed, you can update it on the annual report. The statute also treats an LLC without a registered agent or office for 60 days as a dissolution ground, so keep it current. See Registered agent.
North Carolina gotchas
- Corporations use a different rule. A North Carolina business corporation's report is due the 15th day of the 4th month after its fiscal year ends (April 15 for a calendar year), and the fee is $21 online / $25 paper. Don't copy an LLC's schedule onto a corporation.
- LLPs and LLLPs follow the fiscal-year rule too, at the LLC fee.
- No formation-year report. The first one is due the April after the year of creation.
- Federal BOI: beneficial ownership reporting is not currently required for U.S.-formed (domestic) companies. It does not replace this state report.
Checklist
- Confirm your LLC's creation date on the NC SOS record
- Calendar April 15 every year, with a reminder in February
- Review registered agent, principal office, and officials
- File on sosnc.gov ($203 card online / $200 paper)
- Save the confirmation
- Confirm the record shows current status
Calendar tip: set the reminder for March 1, not April 14. That leaves time if the card is declined or a detail needs fixing. See the Business compliance calendar.
Who does what
| What North Carolina requires | What Startup To Corporate reminds you about | What you verify |
|---|---|---|
| Annual report by April 15, every year after creation | The April 15 date and a heads-up beforehand | The fee and form on sosnc.gov the day you file |
| Current registered agent and office | Reviewing your agent before the report | Your agent details are correct |
| Filing on time to avoid dissolution grounds | Tracking it in your checkup | Your status after filing |
Check your business
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Bottom line
North Carolina makes this simple: one date (April 15), one fee ($200 paper / $203 online by card), every year after the year your LLC was created. Missing it by more than 60 days gives the state grounds to start dissolution. File early in the year on sosnc.gov and save the confirmation.
Frequently asked questions
When is the North Carolina LLC annual report due?
April 15 of each year after the year the LLC was created.
How much does the North Carolina LLC annual report cost?
$200 on paper, or $203 online by credit card (including a $3.00 electronic filing fee). The Secretary of State lists a $2.00 electronic fee for ACH payments.
Do I file in the year I formed my LLC?
No. The first report is due April 15 of the year after the year of creation.
Is the corporation deadline the same?
Not always. A business corporation's report is due the 15th day of the 4th month after its fiscal year ends — April 15 only for a calendar-year corporation — and costs $21 online or $25 on paper.
What happens if I miss it?
The NC SOS chart lists no LLC late fee. Under N.C.G.S. § 57D-6-06, not delivering the report by the 60th day after it is due is a ground for administrative dissolution; after a mailed notice, the LLC has 60 days to fix it before the Secretary of State dissolves it.
Where do I file?
With the North Carolina Secretary of State, online at sosnc.gov or by paper form. Startup To Corporate does not file it for you.
Official sources
Requirements can change. Confirm details with the relevant agency.
This guide is general information, not legal, tax, or accounting advice. Requirements vary by jurisdiction and circumstances. Read our legal disclaimer.