Guides
North Carolina LLC: formation, annual report and obligations
By Katiuska Bustillos, founder and tax preparer Reviewed by Katiuska Bustillos Published: Updated:
Fees and dates checked on September 24, 2026 on sosnc.gov and ncdor.gov. North Carolina individual income tax rates for 2025 and 2026.
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To form an LLC in North Carolina, you file Articles of Organization with the NC Secretary of State, online or by mail, with a $125 fee, and appoint a registered agent with an address in the state. After that, the LLC files a $200 annual report by April 15 every year, starting the year after it was formed, whether it is active or not. Taxes depend on where you live: if you live in North Carolina, the profit flows to your federal and NC returns; if you live abroad and are the only owner, the usual filing is Form 5472.
Not sure whether your LLC has to file Form 5472? Take the free test (1 minute) →
The steps, in order
- Pick an available name and check it in the Secretary of State's search tool.
- Appoint a registered agent in North Carolina.
- File the Articles of Organization and pay $125.
- Get an EIN from the IRS and open the LLC's bank account.
- Register with the North Carolina Department of Revenue (NCDOR) if you will have employees or sell goods or services subject to sales tax.
- File the annual report every year by April 15.
How to look up an LLC in the NC registry
The search tool is in the Business Registration section of sosnc.gov. You can search by company name, by Secretary of State ID number (SOSID), by company officials (the people listed as responsible for the company) or by registered agent. Each company's profile links to its formation document and the annual reports it has filed.
Use it twice: before forming the LLC, to see whether the name is available; and afterwards, to confirm your LLC is still active and this year's annual report shows as filed.
The name must include one of the endings allowed by law, such as Limited Liability Company or L.L.C.
The registered agent
Every North Carolina LLC needs a registered agent: the person or company that receives legal notices and official state mail. It can be:
- An individual who lives in North Carolina. If you live here, it can be you.
- A North Carolina company, or an out-of-state company authorized to do business here, whose office is the same as the registered office.
The registered office must be a physical street address in North Carolina, with its county. If you live abroad, you will need to hire this service. If you change agents or addresses, you have 60 days to notify the Secretary of State; the filing costs $5.
Every year, between February 1 and March 31, the Secretary of State sends the registered agent a notice that the annual report is due. If your agent does not forward it, you find out late.
Articles of Organization: cost and how to file
This is the document that creates the LLC (Form L-01). The fee is $125, and you can file:
- Online at sosnc.gov, under Business Registration (Business Creation).
- By mail to Business Registration Division, P.O. Box 29622, Raleigh, NC 27626-0622.
The Secretary of State currently lists 5 to 10 business days to create an entity, and notes that online is always faster.
What the form asks for:
- The LLC's name.
- The name and address of each person signing, and whether they sign as a member, an organizer or both. Everyone listed must sign, and this information goes into the public record.
- The registered agent and the registered office address.
- The principal office and its phone number, if the LLC has one.
- Optionally, the company officials: the Secretary of State explains this helps identify who runs the company and comply with federal banking regulations.
- Also optional, a business email to receive a free notice every time a document is filed in the LLC's name. The email is not published and helps catch fraudulent filings.
You can set a delayed effective date, up to 90 days after filing.
After formation: EIN and bank account
Once the LLC exists, the next step is the EIN, the federal tax number issued by the IRS. If you live abroad and have no SSN, see our guide to getting an EIN as a non-U.S. resident.
With the approved Articles and the EIN you can open the LLC's bank account. If you are asked for a certificate of existence, the Secretary of State issues it for $15. If you live abroad, see our guide to a bank account for a non-resident LLC.
The annual report: $200 by April 15
Every North Carolina LLC, and every out-of-state LLC registered here, files an annual report with the Secretary of State. It is due even if the LLC had no activity, and it covers the company's contact details: addresses, registered agent and company officials.
| Item | Detail |
|---|---|
| First report | April 15 of the year after formation. An LLC formed in 2026 files its first one by April 15, 2027 |
| After that | Every year by April 15. It is the report for the current year |
| Fee | $200. Online, add $3 for a credit card or $2 for a bank (ACH) payment |
| How | Online at any time, or on paper (a pre-filled form) mailed to P.O. Box 29525, Raleigh, NC 27626-0525 |
| If not filed | It is a ground for administrative dissolution |
If it is not filed, the Secretary of State mails a notice of grounds for dissolution and the LLC has 60 days to fix them. If it does not, it is dissolved. To bring it back you apply for reinstatement (the fee is $100), file the missing reports and pay their fees.
Professional LLCs (PLLCs formed under Chapter 55B) do not file annual reports.
The Secretary of State itself warns about private companies offering “priority” or “early” annual report filing for fees on top of the state fee. The report can be filed online from the start of the year, with no required middleman.
North Carolina taxes
The LLC on its own does not change how the profit is taxed. For the IRS, a single-member LLC is by default a disregarded entity and a multi-member LLC is a partnership, unless it elects to be taxed as a corporation on Form 8832. North Carolina starts from that same classification.
- Individual income tax. A single flat rate: 4.25% for 2025 and 3.99% from 2026. If you live in North Carolina, your LLC's profit goes on your NC return (Form D-400).
- Franchise tax. A regular LLC does not pay it. It only applies if the LLC elects to be taxed as a corporation.
- Sales and use tax. If you sell taxable goods or services at retail, or rent taxable property in the state, you must register with the NCDOR for a Certificate of Registration. The general state rate is 4.75%, plus county and transit rates. Since July 1, 2026, Mecklenburg County (Charlotte) adds 1% more, for a total general rate of 8.25%.
- Employee withholding. If you will have employees, you need a North Carolina withholding ID. The federal EIN cannot be used for this.
Both registrations are free online at ncdor.gov and, in most cases, the number is issued instantly. The NCDOR warns about private websites that charge for this: you do not need to pay anyone.
If you live in North Carolina or abroad
| Obligation | You live in North Carolina | You live outside the U.S. (sole owner) |
|---|---|---|
| State annual report | $200 by April 15 | Same |
| Registered agent | Can be you | You have to hire one |
| Federal return | The profit goes on your Form 1040, usually on Schedule C, and you pay self-employment tax | The LLC files Form 5472 with the pro forma 1120 if there were transactions with you; your personal return depends on whether there is income connected to the U.S. |
| North Carolina return | Form D-400 with all your income | Only if you have income from a business carried on in North Carolina and your total income reaches the filing threshold: D-400 with the nonresident schedule (Schedule PN) |
If you live abroad, having the LLC in North Carolina does not by itself create an NC tax: what counts is whether the business is carried on here. We cover this in our guide to non-resident LLC taxes.
If the LLC has several members, it is taxed as a partnership: it files Form 1065 with the IRS and, if it does business in North Carolina, Form D-403 with the state. With nonresident members, the LLC generally pays North Carolina tax on each one's share. We review that case separately.
Common mistakes
- Forgetting the first annual report. It is not due in the year you form the LLC but by April 15 of the next one, and it is easy to lose track of.
- Overpaying for the report. The state fee is $200 plus a small online charge. Mailers offering “priority” filing charge on top of that.
- A registered agent address that does not receive mail. When the state's notice comes back for an insufficient address, the LLC is added to the list for dissolution notices.
- Not reporting a change of address or agent. You have 60 days.
- Selling without registering with the NCDOR. If you sell taxable goods or services, you need the Certificate of Registration.
- Forming the LLC in another state and operating in North Carolina. You would also have to register it here as an out-of-state LLC (Certificate of Authority, $250) and file the NC annual report as well. We compare the options in our guide to the best state for your LLC.
- Thinking the annual report replaces taxes. It is a business registry filing; IRS and NCDOR returns are separate.
- Filing a BOI report out of habit. Since FinCEN's August 2026 final rule, LLCs formed in the U.S. no longer file one.
How we help
We are a North Carolina firm, based in Mooresville, in the Charlotte area. We form your LLC with the Secretary of State, get the EIN, can act as your NC registered agent and file your annual report every year. We also prepare your federal and North Carolina returns or, if you live abroad, Form 5472. In English or Spanish, online.
Frequently asked questions
How much does it cost to form an LLC in North Carolina?
Filing the Articles of Organization (Form L-01) with the NC Secretary of State costs $125, online at sosnc.gov or by mail. The Secretary of State currently lists 5 to 10 business days, and online is always faster. You also need a registered agent with a physical North Carolina address, and a certificate of existence, if your bank asks for one, costs $15.
When is the North Carolina LLC annual report due, and how much is it?
It is due every year by April 15 and the fee is $200, plus $3 online by credit card or $2 by bank (ACH) payment. The first report is due the year after formation: an LLC formed in 2026 files its first one by April 15, 2027. It is due even if the LLC had no activity.
What happens if I don't file my NC LLC annual report?
Not filing is a ground for administrative dissolution. The Secretary of State mails a notice and the LLC has 60 days to fix it; if it does not, it is dissolved. To bring it back you apply for reinstatement, with a $100 fee, file the missing reports and pay their fees.
Can I have a North Carolina LLC if I live outside the U.S.?
Yes, but you have to hire a registered agent with a physical North Carolina address, and you still file the $200 annual report. If you are the only owner, the usual IRS filing is Form 5472 with the pro forma 1120. Having the LLC in NC does not by itself create an NC tax: what counts is whether the business is carried on here. BMS of NC can help you with this.
Want us to review it for you?
Free 15-minute consultation on WhatsApp or video call. We tell you what you need to file and a fixed price, before we start.
Official sources
- LLC fees (North Carolina Secretary of State)
- Articles of Organization, Form L-01, with instructions (North Carolina Secretary of State)
- Business Registration: search, turnaround times and annual report scam alert (North Carolina Secretary of State)
- Maintaining registration: annual report, 60-day changes and online fees (North Carolina Secretary of State)
- Annual report help: due dates and entities that do not file (North Carolina Secretary of State)
- Filing a paper annual report (North Carolina Secretary of State)
- Official notices and administrative dissolution, G.S. 57D-6-06 (North Carolina Secretary of State)
- Reinstatement following administrative dissolution (North Carolina Secretary of State)
- Individual income tax rate schedules (NCDOR)
- Individual income filing requirements, residents and nonresidents (NCDOR)
- 2024 franchise tax bulletin: LLCs only pay it if taxed as a corporation (NCDOR)
- Who should register for sales and use tax (NCDOR)
- Sales and use tax rates (NCDOR)
- Important notice: additional 1% Mecklenburg County sales tax from July 1, 2026 (NCDOR)
- Online business registration, no fee (NCDOR)
- Withholding tax FAQs: NC withholding ID (NCDOR)
- Form D-403 partnership return instructions (NCDOR)
- Limited liability company (LLC): federal tax classification (IRS)
- Single member limited liability companies: Schedule C and self-employment tax (IRS)
- Instructions for Form 5472 (IRS)
- Beneficial ownership information (BOI): August 2026 final rule (FinCEN)
Related guides
- Bank account for a non-resident's U.S. LLC: Mercury, Relay, Wise and traditional banks
- How to get an EIN for your LLC as a non-U.S. resident
- What taxes does a non-resident's U.S. LLC pay?
- Which state should you form your LLC in if you live abroad? Wyoming, New Mexico, Delaware, Florida or North Carolina
This guide is general information about U.S. tax rules and does not replace advice on your specific case.