A North Carolina LLC files its annual report with the Secretary of State by April 15 each year, starting the year after the articles of organization take effect, under General Statutes section 57D-2-24. The fee is $200 under section 57D-1-22, as of October 2026, and the report must list six sets of details about the company.
North Carolina's annual report is short, but it isn't cheap, and the deadline is fixed by statute rather than by your formation date. Here's what the law says about who files, when, what goes in it, and what happens if the Secretary of State sends it back. If you haven't formed the company yet, our North Carolina LLC guide covers that first step.
Who has to file the North Carolina annual report
Section 57D-2-24 says each LLC, and each foreign LLC authorised to transact business in North Carolina, must deliver annual reports to the Secretary of State on the form and in the manner the Secretary of State requires. There's one exclusion: professional limited liability companies governed by section 57D-2-02 are carved out of this section. Each report must say which year it applies to.
The April 15 deadline
The first annual report is due by April 15 of the year after the calendar year in which your articles of organization, or articles of organization and conversion, became effective. After that, it's due by April 15 every year until the company's articles of dissolution take effect, or until a certificate or decree of dissolution is filed as the statute describes.
So an LLC whose articles took effect in 2026 files its first report by April 15, 2027. It doesn't matter whether you formed in January or December: the first report always falls in April of the following year. The statute also says the Secretary of State must notify LLCs of the filing requirement, but the duty to file is yours whether or not a notice arrives.
What the annual report must include
Section 57D-2-24 lists the contents. Each annual report must include:
- the name of the LLC, and for a foreign LLC any different name it's authorised to use in North Carolina
- for a foreign LLC, the jurisdiction under whose law it's organised
- the street address, and mailing address if different, of the registered office in the state, the county it's in, the registered agent's name, and any change of registered office or agent
- the address and telephone number of the principal office
- the names, titles and business addresses of the company's principal company officials
- a brief description of the nature of the business
The Secretary of State must also give space on the form for an LLC to say, voluntarily, whether it's a veteran-owned small business or a service-disabled veteran-owned small business. Because the report can record a change of registered office or agent, it's a convenient moment to update those details. If you use a registered agent service, check their address is the one on the form.
The fees around the annual report
Section 57D-1-22 sets the LLC fees the Secretary of State collects. These are the lines most owners need, as of October 2026:
| Document | Fee in section 57D-1-22 |
|---|---|
| Annual report | $200 |
| Articles of organization | $125 |
| Application for reserved name | $10 |
| Articles of correction | $10 |
| Certificate of existence or authorization, paper | $15 |
| Certificate of existence or authorization, electronic | $10 |
| Any other document required or permitted by the chapter | $10 |
The same section charges $10 each time process is served on the Secretary of State, and for copies of a filed document it charges $1 a page, plus $15 for a paper certificate or $10 for an electronic one. Put side by side, the yearly $200 report costs more than forming the company did, so it's worth building into your annual budget from day one.
If the report is sent back for correction
If an annual report is missing any of the required information, the Secretary of State must promptly tell the LLC in writing and return the report for correction. If you correct it and deliver it back within 30 days after the effective date of that notice, it's treated as delivered on time. So a returned report isn't a late report, as long as you act within the 30 days.
You can also amend a report you've already filed at any time, to correct, update or add to the information in it.
A plain-English guide to a different filing is waiting in the rules for an LLC in Iowa.
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Planning your first two years of North Carolina filings
Here's how the statute's dates and fees play out for a new LLC. In the year you form, you pay $125 for the articles of organization under section 57D-1-22. There's no annual report that year. By April 15 of the next year, you file your first report and pay $200. From then on, it's $200 by April 15 every year until the company is dissolved.
A few things are worth doing before that first April. Check that the principal company officials you'll list are the people you want on the public record, because the report asks for their names, titles and business addresses. Make sure the registered office has a county filled in, since the statute asks for it. And write a short, plain description of what the business does, because that's one of the six required items and it's easy to leave until the last minute.
Small business owners often ask about this next, and our North Carolina DBA walkthrough answers.
A North Carolina annual report routine
- Diary April 15 every year, starting the year after your articles took effect.
- Before you file, confirm the registered office, agent, principal office and officials are all current.
- File and pay the $200 fee.
- Watch for any correction notice, and resend within 30 days if one arrives.
- If you employ staff, review the North Carolina minimum wage at the same time.
- Compare how other states run the same filing in our LLC annual report guide.
Frequently asked questions
When is the North Carolina LLC annual report due?
By April 15 each year. The first report is due by April 15 of the year after the calendar year in which the articles of organization became effective, under section 57D-2-24.
How much is the North Carolina annual report fee?
Section 57D-1-22 sets the annual report fee at $200, as of October 2026.
Do professional LLCs file the same report?
Section 57D-2-24 excludes professional limited liability companies governed by section 57D-2-02 from this annual report section.
What if the Secretary of State returns my report?
Correct it and deliver it back within 30 days after the effective date of the notice. If you do, it's treated as delivered on time.
Can I change my registered agent on the annual report?
Yes. The report must include the registered office, the registered agent's name and any change of registered office or agent, so it can record a change.
Do I file a North Carolina annual report in the year I form?
No. Under section 57D-2-24, the first report is due by April 15 of the year after the calendar year in which the articles became effective.
