LLC Annual Report Deadline in North Carolina

Q: What is the LLC filing deadline in North Carolina?

North Carolina LLCs must file an Annual Report by April 15 each year, beginning April 15 of the year after formation or qualification, per N.C.G.S. § 57D-2-24. The filing fee is $203.00. A 60-day grace period applies after the deadline. Failure to file within 60 days triggers grounds for administrative dissolution under N.C.G.S. § 57D-6-06.

First Report Due Date

Your first annual report is due April 15 of the year following formation. An LLC formed in 2024 must file its first report by April 15, 2025. File online at https://www.sosnc.gov/online_filing/filing/creation or contact the North Carolina Secretary of State, Business Registration Division, at (919) 814-5400.

What to Include

Your Annual Report must contain:

LLC legal name and report year
Principal office street address and mailing address (if different)
Registered office street address, mailing address (if different), and county
Registered agent name and email address
Names, titles, and business addresses of principal company officials
Any changes to registered office or registered agent information

Grace Period & Consequences

North Carolina provides a 60-day grace period after April 15. If you miss this window, the Secretary of State may administratively dissolve or revoke your LLC under N.C.G.S. § 57D-6-06. Once dissolved, your LLC loses legal status and cannot conduct business.

Reinstatement After Dissolution

If your LLC is administratively dissolved, you must file an Application for Reinstatement Following Administrative Dissolution, cure all grounds for dissolution, and pay a $100 reinstatement fee plus each delinquent annual-report fee ($203 per year). Reinstatement restores your LLC's good standing retroactively to the dissolution date.

Filing Instructions

File your annual report online through the North Carolina Secretary of State's website or mail to:

North Carolina Secretary of State
Business Registration Division
PO Box 29622
Raleigh, NC 27626-0622

Set calendar reminders for April 15 each year. The $203 annual filing fee is significantly less than reinstatement costs plus penalties.

This is general information, not legal advice.