Does North Carolina Have a State BOI Requirement?

No. North Carolina does not impose a separate state-level Beneficial Ownership Information (BOI) filing requirement. LLCs must file an Annual Report with the Secretary of State under N.C.G.S. § 57D-2-24, which requires disclosure of principal company officials' names, titles, and addresses—but not beneficial owners. Federal FinCEN BOI reporting may apply separately under the Corporate Transparency Act.

What North Carolina Actually Requires

North Carolina LLCs must file an Annual Report by April 15 each year under N.C.G.S. § 57D-2-24. The $203 filing fee is due with the report. The annual report must include:

LLC name and report year
Principal office address and mailing address
Registered office address and registered agent information
Names, titles, and business addresses of principal company officials
Any changes to registered office or agent

This is distinct from beneficial ownership reporting. North Carolina's annual report captures organizational structure and officer information only.

Penalties for Non-Filing

Failure to file within 60 days of the April 15 deadline triggers grounds for administrative dissolution or revocation under N.C.G.S. § 57D-6-06. To reinstate, file an Application for Reinstatement Following Administrative Dissolution, cure all grounds listed by the Secretary of State, and pay a $100 reinstatement fee plus each delinquent annual-report fee.

File online at https://www.sosnc.gov/online_filing/filing/creation.

Federal FinCEN BOI vs. State Requirements

While North Carolina has no separate state BOI rule, federal FinCEN BOI reporting may apply to your LLC under the Corporate Transparency Act (31 U.S.C. § 5336). The federal requirement mandates reporting of beneficial owners and company applicants to FinCEN—a federal registry independent of state law.

North Carolina's annual report does not satisfy federal BOI obligations. Both filings may be necessary depending on your entity structure and size. Verify your federal obligations at FinCEN.gov.

Next Steps

File your Annual Report by April 15 each year with the NC Secretary of State at https://www.sosnc.gov/online_filing/filing/creation
Verify federal FinCEN BOI requirements separately at FinCEN.gov
Contact the NC Secretary of State Business Registration Division at (919) 814-5400 for annual report questions

This is general information, not legal advice.