The North Carolina Department of Revenue (N. C. Department of Revenue) has issued a press release (see website link below) indicating a change in how corporate annual reports are to be filed, starting with the 2018 calendar year.
Effective January 1, 2018, all North Carolina corporate annual reports must be filed directly with the North Carolina Secretary of State’s Office. Prior to the law change, corporations could file their North Carolina income tax returns and North Carolina annual reports together with the N. C. Department of Revenue.
In 2018, corporations are required to file their annual reports directly with the Secretary of State, and can no longer file them with the N. C. Department of Revenue as part of their income tax filings. Corporations should go to the Secretary of State link for annual reports below for guidance.
Visit NC SOS Annual Report website here
John Iannotti, Partner | State & Local Tax
704.367.7068 | firstname.lastname@example.org
Tom Yonchak, Senior Manager | State & Local Tax
704.367.7088 | email@example.com