North Carolina Foreign Registration April 15 report
The April 15 annual report for a foreign LLC in North Carolina
Each year on April 15, an LLC that holds North Carolina authority owes a report: $200 if you mail it, $203 if you file online and the card fee is counted. The first report waits until the year after the certificate issues. A business corporation pays $25 on paper. Doing no business here does not excuse the report.
The annual report by entity type
| Entity type | Fee | Due date |
|---|---|---|
| Foreign LLC, paper | $200 | April 15 |
| Foreign LLC, online | $203 | April 15 |
| Foreign business corporation, paper | $25 | the 15th day of the 4th month after the fiscal year ends |
| Foreign business corporation, online | $21 | the 15th day of the 4th month after the fiscal year ends |
| Registered LLP or LLLP | $200 | As the state lists it |
The online corporation figure is $18 plus the card fee. The online LLC figure includes the $3 card fee.
When the first one is due
A foreign LLC owes no report in the year it applies. The first falls due April 15 of the year after the certificate is issued. That means a company that registers in October files nothing until the following April 15, and one that registers in March still waits for next year. Put the date on the calendar when the certificate arrives.
Whether or not you did any business
The report is required regardless of activity. A dormant LLC that keeps its certificate still files. LLCs and LLPs can file online or download a pre-populated report to mail. Professional entities formed under Chapter 55B are outside the annual report requirement. Where a deployed service member owns most of the business, an affidavit of deployment pushes the due date out to 90 days after the deployment ends.
Beware of paid rush offers
The state cautions that some vendors add fees for filing an annual report "early" or as a "priority". The due date is the same for everyone. File directly on the state's system.
If you miss it
A late annual report is a path toward revocation, not a mere fee. The Secretary of State may revoke on any of 7 grounds and serves notice on the registered agent, giving the company 60 days to correct each ground (G.S. 57D-7-31(b)). If the company does not, the certificate is revoked. Coming back takes Form L-09A and $450, which is the report plus a new application. The revoked LLC has 30 days to appeal.
Other duties alongside the report
The Division also expects payment of penalties or fees it bills within 60 days, answers to interrogatories within 30 days, and notice of a principal office change within 60 days. Overdue invoices attract 5 percent interest a year plus a 10 percent penalty on paper invoices unpaid after 30 days.
Filing the April 15 report
Find the entity type
LLC, corporation, LLP or other.
Open the state's annual report system
LLCs can also download a pre-populated report to mail.
Confirm the details
Agent, office and principal address.
Pay
$200 for an LLC, plus the card fee online.
Keep the confirmation
It is your proof the report was filed.
A calendar habit that works
Set two reminders when the certificate arrives: one for the end of March and one for April 1. If the agent, the office or the principal address has changed, the details are updated at the same time as the report. Keep the filing confirmation with the company records.
Annual report questions
Do I owe a report in the year I register?
No. The first is due the next April 15.
How much does it cost?
$200 for an LLC on paper, $203 online.
Does a corporation file on April 15?
Not necessarily. Its date follows its fiscal year, falling on the 15th of the fourth month after year end.
What if the company is dormant?
It still files while it holds the certificate. Withdrawing ends the duty.
How much extra is an online payment?
$3 by card. The $203 online LLC figure already includes it.
What does a registered LLP pay?
$200 a year.
How long does a company have to cure after a notice?
60 days for each ground, and a revoked company has 30 days to appeal.
Can we avoid the report by withdrawing?
Yes, if the company has really left. Withdrawal costs $10 for an LLC.
Fixed fee, state fees at cost
- The state form for your entity type, completed from your answers
- An original certificate of existence from your home state, requested for you
- Filed electronically with the Business Registration Division in Raleigh
- A North Carolina registered agent: ours, or the one you pick
- Your issued certificate and the date of your first April 15 report
- Renewal: after the first year, the agent service renews at $149 a year
State filing fees and any rush option are charged at cost and listed apart from our fee. $199 plus the state fee, including your first year of registered agent service; after that the agent service renews at $149 a year.
State sources
- North Carolina Secretary of State, LLC fee schedule
- Form L-09, Application for Certificate of Authority (LLC)
- North Carolina Secretary of State, Business Registration fees (nonprofit, LLP, expedite, payment fees)
- North Carolina Secretary of State, Business Registration forms
- North Carolina Secretary of State, Business Registration Division (turn-around times)
- North Carolina Secretary of State, Business Registration forms list (nonprofit, LP and LLP forms)
- North Carolina Secretary of State, annual report due dates
- North Carolina Secretary of State, business corporation fee schedule
- North Carolina Secretary of State, Register a Foreign Business: maintaining registration
- N.C. Gen. Stat. 57D-7-30 (grounds for revocation)
- N.C. Gen. Stat. 57D-7-31 (procedure for and effect of revocation)
- Form L-09A, Application for Certificate of Authority Following Administrative Revocation (LLC)
- N.C. Gen. Stat. 57D-7-32 (appeal from revocation)
Need to be registered in North Carolina soon?
Order online, choose a rush option if you need one, and we prepare and file the application.