Documents
2018 NC-478 Pass-through Schedule for NC-478 Series
Most of the tax credits on Form NC-478 expired on or before January 1, 2016. Taxpayers may continue to take the remaining installments and carryforwards of prior years' credits in Part 1 of the form.
2018 NC-478 Instructions for NC-478 Series
A taxpayer claiming a credit under Article 3L must complete the NC-Rehab form and place it on the front of the completed tax return. In addition, in order to take the tax credit, a taxpayer must complete and attach any necessary tax credit summary form, i.e. Form CD-425 (Corporate Tax Credit Summary), Form D-400TC (Individual Income Tax Credits), or Form 403TC (Partnership Tax Credit Summary). Important. Failure to include a Form NC-Rehab with your tax return may result in the disallowance of these tax credits.
Form CD-425 must be attached to the last page of CD-405 or CD-401S if a tax credit is taken.
2018 CD-419 Application for Extension Franchise and Corporate Income Tax
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.
