Prior to 2018, North Carolina corporate annual reports could be attached to the income tax return. Payment of the annual report fee could also be sent to the NC Department of Revenue rather than the NC Secretary of State.

Effective January 1, 2018, North Carolina annual reports must be filed directly with the Secretary of State. The preferred method of filing is online at A paper form can be downloaded from the Secretary of State’s website if desired.

Annual reports for Limited Liability Companies should also be filed online with the North Carolina Secretary of State using the link above.