Corporate Income and Franchise Tax
COVID-19 Update: N.C. Department of Revenue Offers Relief in Response to COVID-19 Outbreak
NOTICE: The information included on this website is to be used only as a guide in the preparation of a North Carolina corporate income and franchise tax return. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances.
Filing Requirements
- Who Should File
- When to File
- Apportionment
- Electronic Funds Transfer (EFT)
- Electronic Filing Options and Requirements
- Estimated Tax
- Exception to the General Statute of Limitations for Certain Events
- Extensions
Amended Returns
General Information
- Administrative Code
- Bonus Asset Basis
- Bonus Depreciation Adjustment
- Directives and Technical Advice Memoranda
- FAQ's and Important Notices
- Income from North Carolina Obligations
- Interest Income from U.S. Obligations
- Interest Rate
- Letter of Good Standing
- Market-Based Sourcing
- Name Change Information
- Paycheck Protection Program
- State Taxation and Nonprofit Organizations Publication
- Section 179 Expense Deduction
- Tax Credits
- Tax Rates: Corporate Income Tax, Franchise Tax
- Written Determinations