North Carolina LLC Annual Report: $200, Due Every April 15
Every North Carolina LLC files an annual report with the Secretary of State by April 15, at $200 on paper or $203 online by card. There is no dollar late fee. Miss it long enough and the state dissolves the LLC, which then costs $100 plus every back report to undo.
The report, in one table
| Item | North Carolina rule |
|---|---|
| Where | Secretary of State, Business Registration Division. This is a Secretary of State filing, not a Department of Revenue tax return |
| Due date | April 15, every year. The date is fixed by the LLC statute and does not move with the LLC's fiscal year |
| First due date | April 15 of the year following the calendar year in which the articles become effective, or, for a foreign LLC, the year the certificate of authority is issued |
| Fee on paper | $200 |
| Fee online | $203 by credit card, including a $3 electronic filing fee, or $202 by ACH, including a $2 electronic filing fee |
| Monetary late fee | None published. The fee is the same on time or late |
| Who must file | Each domestic LLC and each foreign LLC authorized in North Carolina, excluding professional LLCs governed by the separate professional LLC provision |
The April 15 date, and the rule it is not
The most common deadline error comes from the state's own chart. Business corporations and limited liability partnerships file by the 15th day of the fourth month after fiscal year end. LLCs are the exception. The LLC statute fixes April 15 of each subsequent year, so an LLC with a June fiscal year end does not get an October deadline. The Secretary of State must notify LLCs, with notice of the first due date at creation and a reminder to the registered agent between February 1 and March 31 each year, but a reminder that never arrives does not move the date.
No late fee, but a two-step road to dissolution
North Carolina enforces this report with status, not money, and the process has two distinct 60-day steps. First, a ground for administrative dissolution arises if the LLC does not deliver its annual report on or before the 60th day after it is due, or has not paid its fees within 60 days after they are due, or has been without a registered agent or registered office for 60 days or more. Second, if the Secretary of State determines a ground exists, the Secretary of State mails notice of that determination. If, within 60 days after the notice is mailed, the LLC does not correct each ground or demonstrate to the Secretary of State's satisfaction that the ground does not exist, the Secretary of State administratively dissolves the LLC by signing a certificate of dissolution that recites the grounds and the effective date. Read together, a missed April 15 does not dissolve anyone in April, but it starts a clock with a defined end, and the notice letter is a cure deadline, not a warning to file someday.
Reinstatement: $100 plus every report you owe
Coming back uses Form L-08, the Application for Reinstatement Following Administrative Dissolution, at $100. The certificate of reinstatement itself carries no additional fee in the schedule. The procedure follows the domestic corporation reinstatement rules the LLC Act incorporates: the application states the LLC's name and the effective date of its dissolution, states that the grounds did not exist or have been eliminated, and is accompanied by all penalties, fees, or other payments due. In practice that means each delinquent annual report at $200, with no separate per-year late fee added. One trap: if the LLC's name is no longer distinguishable from another entity's name when it applies, the LLC must change to a distinguishable name before the Secretary of State may prepare the certificate of reinstatement. Reinstatement, once granted, relates back as if the dissolution had not occurred, under the corporation rule the Act adopts. A foreign LLC whose authority was administratively revoked does not use this route; it requalifies for a new certificate of authority. Closing on purpose avoids all of it: file Articles of Dissolution, Form L-07, for $30 after winding up. Our dissolution guide covers the sequence.
Keeping April boring
- Budget the online number. If you file online by card, the real recurring charge is $203, not $200. Small, but it is the figure your card statement will show.
- Use the report to fix the record. Agent and office changes can be reported through the annual report, with the new agent's written consent information included when the agent changes.
- Do not confuse the two April filings. The $200 report goes to the Secretary of State. Any North Carolina tax return for the LLC or its members goes to the Department of Revenue. Paying one does not satisfy the other.
Sources, checked Nov 8, 2026
North Carolina Secretary of State, Business Registration Division: LLC fee schedule ($125 Articles of Organization, $200 annual report, $100 reinstatement, $250 foreign certificate of authority, $30 dissolution, $10 name reservation, $5 statement of change), LLC forms list (Forms L-01, L-07, L-08, and L-09), Annual Reports FAQ ($203 online by card and $202 by ACH, April 15 for LLCs), Maintaining Registration, Expedited Filings, Register a Foreign Business Requirements, Assumed Business Names, and Licenses and Permits (no single generic license, Business Link North Carolina), at sosnc.gov. North Carolina General Assembly: N.C.G.S. sections 57D-2-21, 57D-2-24, 57D-2-30, 57D-6-06, 57D-6-09, 57D-7-02, 55D-20, 55D-21, 55D-23, 55D-30, 55D-31, and 161-10 at ncleg.gov. North Carolina Department of Revenue: franchise tax guidance (LLCs are not subject to franchise tax) and corporate income and franchise tax rates, at ncdor.gov.
General Information Only
LLCForming publishes general information about forming and running an LLC. It is not legal, tax, or accounting advice, and it does not create an attorney or advisor relationship. Rules vary by state and by your situation. For a decision that matters, talk to a licensed attorney or tax professional in your state.