Annual ReportsNC

North Carolina LLC Annual Report 2026: $200 Fee, Due April 15

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DR
CPA · Small Business Compliance Specialist

Quick Answer

North Carolina LLC annual reports are due by April 15 each year. The fee is $200, or $203 when filed online (the extra $3 is the state's credit-card electronic filing fee). You file at sosnc.gov. The annual report confirms your registered agent information, principal office address, and company official names. North Carolina does not impose a separate monetary late penalty — the consequence of non-filing is administrative dissolution by the Secretary of State after the report stays delinquent. Reinstatement is available: it costs a $100 application fee (Form L-08) plus the $200 annual report fee for each delinquent year.

Key Takeaways

  • North Carolina LLC annual report due date: April 15 each year (fixed calendar deadline)
  • Annual report fee: $200 by paper, $203 online (online adds a $3 credit-card electronic filing fee)
  • File online at sosnc.gov — takes about 10 minutes
  • No separate late fee — but unfiled reports lead to administrative dissolution by the Secretary of State
  • Reinstatement costs a $100 application fee (Form L-08) plus $200 for each delinquent annual report year
  • Annual report confirms: registered agent, principal office, company official names
  • April 15 is also the federal tax deadline — file your annual report early to avoid the crunch
ItemCost/DetailsNotes
Annual Report — Paper Filing$200Due April 15 each year
Annual Report — Online Filing$203$200 fee + $3 credit-card electronic filing fee
Late FilingNo late feeNC imposes no separate late penalty — the risk is administrative dissolution
LLC Reinstatement$100 + back fees$100 application fee (Form L-08) plus $200 per delinquent annual report year

North Carolina Annual Report Overview

The North Carolina LLC Annual Report is a mandatory filing that every North Carolina LLC must submit to the North Carolina Secretary of State each year. Its primary purpose is to confirm that your LLC's information on file with the state is accurate and current — including your registered agent, principal office address, and the names of your company officials.

Unlike some states that treat the annual report as a complex financial filing, North Carolina's Annual Report is primarily a confirmation and update filing. You are not required to submit financial statements or detailed business information. The Secretary of State simply wants to confirm that your LLC is still active and that its contact information is current.

Filing online at sosnc.gov takes approximately 10 minutes. The fee is $200, or $203 online once the state's $3 credit-card electronic filing fee is added, payable by credit or debit card. It is one of the most straightforward compliance obligations for North Carolina LLC owners — provided you remember the April 15 deadline each year. For a full overview of North Carolina LLC compliance, see our North Carolina LLC compliance guide.

Due Date and Frequency

Fixed Annual Deadline: April 15

All North Carolina LLCs must file their Annual Report by April 15 each year. This is a fixed calendar deadline. Whether you formed your LLC in January or December, your Annual Report is always due April 15. The Secretary of State does not use anniversary-based deadlines for LLC annual reports.

The Annual Report is an annual obligation — filed once per year. There is no biennial option in North Carolina. Every LLC, regardless of size, revenue, or activity level, must file every year to maintain good standing with the Secretary of State.

The Secretary of State typically sends reminder notices to the registered agent's address and/or email on file. However, receipt of a reminder is not a prerequisite for the filing obligation. It is your LLC's responsibility to file on time regardless of whether a reminder is received. Mark April 15 on your business calendar every year.

Annual Report Fee: $200 ($203 Online)

North Carolina charges a $200 annual report fee. When you file online and pay by credit card, the Secretary of State adds a $3 electronic filing fee, bringing the online total to $203 ($202 if you pay by ACH bank draft). The same $200 base fee applies to both domestic and foreign LLCs registered in North Carolina. This single fee applies each year and is due by April 15.

Online Filing (Credit Card)

$203/year

$200 annual report fee plus the state's $3 electronic filing fee. Pay at sosnc.gov.

Domestic vs. Foreign LLC

$200 / $200

North Carolina charges the same annual report fee whether your LLC was formed in NC or registered as a foreign LLC.

At $200 per year, North Carolina's annual report fee is on the higher end compared to many states. Because this is a recurring annual cost, it is worth budgeting for it well ahead of the April 15 deadline. The current fee is $200 ($203 online) — verify it at sosnc.gov before filing, as published fee schedules can be updated.

Heads-up: April 15 Is Also Federal Tax Day

North Carolina's annual report deadline lands on the same date as the federal income tax filing deadline. For LLC owners juggling personal and business returns, mid-April gets crowded fast. Filing your annual report in February or early March keeps it from colliding with tax season — and the online portal accepts early filings well before the deadline.

What Information Is Required

The North Carolina Annual Report requires you to confirm or update the following information:

  • Registered Agent: The name and physical North Carolina street address of your registered agent. If your agent has changed or their address has changed, update it here.
  • Principal Office Address: The main business address of your LLC. This must be a physical address, not a PO Box. The annual report is where you keep this address current with the state.
  • Company Official Names and Addresses: The names and addresses of your LLC's company officials — typically the members or managers responsible for the LLC.
  • Nature of Business: A brief description of what your LLC does. This is generally carried over from your prior filing and only needs updating if your business activity has changed.

You are not required to submit financial statements, revenue figures, tax information, employee counts, or detailed records of your business operations. The Annual Report is purely an administrative confirmation and update filing.

Step-by-Step: How to File the Annual Report Online

Filing your North Carolina LLC Annual Report online takes about 10 minutes. Here is the step-by-step process:

  1. Go to sosnc.gov
    Navigate to the North Carolina Secretary of State website. Select the business registration / annual report filing portal, or use the business entity search to locate your LLC.
  2. Search for your LLC
    Enter your LLC's name or SOSID number in the search field. Select your LLC from the results. Confirm this is your entity before proceeding.
  3. Select "File Annual Report"
    On your LLC's detail page, you will see an option to file the Annual Report. Click it to begin the filing process. The system will pre-populate your current information from state records.
  4. Review and update your information
    Confirm or update: registered agent name and address, principal office address, and company official names and addresses. Make any necessary corrections before proceeding.
  5. Submit and pay the fee
    Review your information one final time, then pay the $200 fee by credit or debit card. The portal will show you the total due before you confirm payment.
  6. Save your confirmation
    After payment, you will receive immediate online confirmation that your Annual Report was accepted. Print or save this confirmation as proof of filing. The Secretary of State will update your LLC's status to reflect the current year's filing.

What Happens If You Miss the Deadline

North Carolina handles missed annual reports differently from many states. Importantly, North Carolina does not charge a separate monthly late fee on top of the $200 filing fee. Instead, the real risk builds over time toward administrative dissolution:

After April 15: Report Becomes Delinquent

Once the April 15 deadline passes without a filing, your annual report is considered delinquent. North Carolina does not assess a separate monetary late penalty for this — but you should still file as soon as possible to restore good standing and avoid drifting toward administrative dissolution.

Notice of Grounds for Dissolution

When an annual report stays unfiled, the Secretary of State can issue a Notice of Grounds for administrative dissolution. You then have 60 days from that notice to cure the problem by filing the outstanding report. Administrative dissolution — not an escalating monthly fee — is the central consequence of continued non-filing.

Administrative Dissolution

If the Secretary of State administratively dissolves your LLC, it loses all legal authority to transact business in North Carolina — it cannot enter contracts, sue in North Carolina courts, or legally operate. Personal liability protection may be compromised. Reinstatement is possible, but it is far simpler to file on time.

Because North Carolina's consequence is administrative dissolution rather than an escalating fee, the most important habit is simply filing every year and responding promptly if you ever receive a Notice of Grounds. Set a calendar reminder for April 1 each year as a prompt to file before the April 15 deadline.

How to Reinstate a Dissolved LLC in North Carolina

If your North Carolina LLC has been administratively dissolved for missed annual reports, reinstatement is possible. Here is the general process:

  1. File all delinquent Annual Reports
    You must bring every missed Annual Report current at $200 each. An LLC that is two years behind, for example, owes $400 in back annual reports before reinstatement can proceed.
  2. File the Application for Reinstatement (Form L-08)
    Submit the Application for Reinstatement Following Administrative Dissolution (Form L-08) and pay the $100 reinstatement application fee. Filing online has a lower rejection rate and faster turnaround than the paper form.
  3. Confirm your registered agent is current
    Ensure your registered agent information is accurate and up to date at the time of reinstatement filing.
  4. Await Secretary of State approval
    The Secretary of State will review your reinstatement application and, if all requirements are met, restore your LLC to good standing. You will receive written confirmation of reinstatement.

In total, a North Carolina LLC two years delinquent would pay roughly $500 to reinstate — the $100 application fee plus $400 in back annual reports. The exact total depends on how many years you missed.

Note that during the period of dissolution, your LLC could not legally enter contracts or sue in North Carolina courts. Any contracts entered during the dissolved period may be voidable. If significant business was conducted during dissolution, consult a North Carolina business attorney about potential exposure.

For more on staying in compliance, see annual report deadlines for every stateNorth Carolina Registered Agent Requirements 2026, and North Carolina LLC Taxes and Annual Fees 2026. To understand the consequences of missing a deadline in more detail, see North Carolina LLC Late Filing Penalties.

Frequently Asked Questions

When is the North Carolina LLC annual report due?

North Carolina LLC annual reports are due by April 15 each year. This is a fixed calendar deadline — all LLCs regardless of when they were formed must file by April 15. The North Carolina Secretary of State does not use anniversary-based deadlines for LLC annual reports.

How much does the North Carolina LLC annual report cost?

The North Carolina annual report fee is $200. Filing online costs $203 because the state adds a $3 electronic filing fee for credit-card payments ($2 for ACH). Both domestic and foreign LLCs registered in North Carolina pay the same $200 fee.

What happens if I miss the North Carolina LLC annual report deadline?

North Carolina does not charge a separate monetary late penalty for a missed annual report. Instead, the Secretary of State can administratively dissolve an LLC that leaves its annual report unfiled. A dissolved LLC cannot legally transact business in North Carolina. File as soon as you realize a report is overdue to avoid dissolution.

How do I file the North Carolina LLC annual report?

You file online at sosnc.gov. Search for your LLC, confirm or update your registered agent address, principal office address, and company official names, then pay the $200 fee. The process takes about 10 minutes and you receive immediate confirmation.

Can I reinstate a North Carolina LLC after administrative dissolution?

Yes. North Carolina allows LLC reinstatement after administrative dissolution. You file an Application for Reinstatement Following Administrative Dissolution (Form L-08), pay a $100 reinstatement application fee, and bring all delinquent annual reports current at $200 each. For example, an LLC two years behind would owe $100 plus $400 in back annual reports.

Official Source

For the most up-to-date information, always verify requirements with the official North Carolina Secretary of State website:

https://www.sosnc.gov

Important Disclaimer

This article is for informational purposes only and does not constitute legal advice. LLC requirements, fees, and deadlines change frequently. Always verify current requirements with your state's Secretary of State office before making business decisions.

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