North Carolina LLC Annual Report: Due Date, Fee, and What Happens If You Miss It

By Benny U. Enemchukwu

Short Answer

Every North Carolina LLC, other than a professional LLC, must file an annual report with the Secretary of State by April 15 each year, starting the year after it was formed. The statutory fee is $200. The Secretary of State lists $203 for online filing. If a report is not delivered by the 60th day after it is due, the Secretary of State may begin administrative dissolution. A dissolved LLC can apply for reinstatement, but it must cure the missed filings and pay the fees.

Who Has to File

Each North Carolina LLC, and each out-of-state LLC authorized to transact business in North Carolina, must deliver an annual report to the Secretary of State. Professional LLCs governed by G.S. 57D-2-02 are excluded from this requirement (G.S. 57D-2-24(a)).

When It Is Due

The first annual report is due by April 15 of the year after the calendar year in which the LLC's articles of organization became effective. After that, a report is due by April 15 every year until the LLC is dissolved, merged, or converted (G.S. 57D-2-24(b)). An LLC formed in November 2026 files its first report by April 15, 2027. An LLC formed in January 2027 files its first report by April 15, 2028.

What the Report Includes

Under G.S. 57D-2-24(a), the report includes:

The LLC's name.
The street and mailing addresses and county of the registered office, the name of the registered agent, and a statement of any change in either.
The address and telephone number of the principal office.
The names, titles, and business addresses of the principal company officials.
A brief description of the nature of the business.

If nothing has changed since the last report, the LLC may certify that instead of restating the information. The form also gives the LLC space to indicate voluntarily whether it is a veteran-owned or service-disabled veteran-owned small business (G.S. 57D-2-24(a1)).

How to File and What It Costs

The Secretary of State accepts annual reports online at any time, or on a pre-populated paper form that you download, sign, and mail. The annual report fee for an LLC is $200 (G.S. 57D-1-22(a)(28)). The Secretary of State lists $203 for online filing and explains that the difference is a $3 transaction fee for credit card payments, or $2 for ACH payments.

If a report is missing required information, the Secretary of State returns it for correction. A corrected report delivered within 30 days after the notice is treated as timely (G.S. 57D-2-24(c)).

What Happens If You Miss It

The Secretary of State may administratively dissolve an LLC that does not deliver its annual report on or before the 60th day after it is due (G.S. 57D-6-06(a)(2)). The process includes notice. The Secretary of State mails the LLC a notice of the ground for dissolution. If the LLC does not correct it within 60 days after mailing, the Secretary of State signs a certificate of dissolution (G.S. 57D-6-06(b)).

Dissolution has real consequences. After dissolution, an LLC must wind up its affairs (G.S. 57D-6-07(a)). It can also put the company's name at risk. If another entity has taken a name that is not distinguishable by the time the LLC applies for reinstatement, the LLC must change its name before it can be reinstated (G.S. 57D-6-06(c)).

Reinstatement

An administratively dissolved LLC may apply to the Secretary of State for reinstatement (G.S. 57D-6-06(c)). The application fee is $100 (G.S. 57D-1-22(a)(18)). The Secretary of State's reinstatement page says the LLC must satisfy all grounds, including filing any delinquent annual reports, and pay the fees for the application and the reports.

Reinstatement for LLCs follows the corporate procedure. When reinstatement is effective, it relates back to the date of the administrative dissolution. The company resumes business as if the dissolution never occurred, subject to the rights of anyone who reasonably relied on the certificate of dissolution to that person's prejudice (G.S. 57D-6-06(c) and G.S. 55-14-22(c)).

What the Annual Report Does Not Do

The annual report is a Secretary of State filing. It is not a tax return, and it does not replace any filing you owe the IRS or the North Carolina Department of Revenue. You also do not have to wait for the annual report to fix the record. The statute allows an amendment to a previously filed annual report at any time to correct, update, or add information (G.S. 57D-2-24(d)). An LLC can also file a statement of change of registered agent or registered office for a $5 fee (G.S. 57D-1-22(a)(6)).

Habits That Keep You in Good Standing

Put April 15 on your calendar every year, with a reminder a few weeks earlier.
Keep your registered agent and registered office current. Going 60 days without either, or failing to report a change within 60 days, is a separate ground for dissolution (G.S. 57D-6-06(a)(3) and (4)).
Review the list of company officials each year so the public record matches who actually runs the company.
Use the annual report as a prompt to check that your operating agreement and company records still fit how the business runs.

If your LLC already exists and you want a check of its records and governance, the Existing-LLC Governance Review ends with a findings memo. If you are forming a new company, see my NC LLC Formation and Governance service. To start, request a free 15-minute call.

This article is general information, not legal advice. Reading it does not create an attorney-client relationship.

Sources

Current as of October 2026.