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Notice:  A corporation may file a combined income tax return only if specifically directed to do so in writing by the Secretary of Revenue.

The information contained in these instructions is to be used as guide in the preparation of a North Carolina combined income tax return and is not intended to cover all provisions of the law.

A corporation MAY NOT FILE a North Carolina combined corporate income tax return without the written permission of the Secretary of Revenue. 

2018 CD-405 C-Corporation Tax Return

The information contained in these instructions is to be used as a guide in the preparation of the North Carolina C-Corporation tax return and is not intended to cover all provisions of the law.

2018 CD-401S S-Corporation Tax Return

The information contained in these instructions is to be used as a guide in the preparation of the North Carolina S-Corporation tax return and is not intended to cover all provisions of the law.

2018 GAS-1209 Terminal Operator Annual Return

2018 GAS-1201 Claim For Refund - Tax-paid Motor Fuel Used Off-Highway                 

2018 GAS-1200C Claim For Refund - Qualified Power Takeoff Vehicles

2018 Form D-422A Annualized Income Installment Worksheet

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