File & Pay

Review your options to file and/or pay your corporate income and franchise tax.

Forms & Instructions

Download and print fillable tax forms and instructions.

Bulletins

Review administrative interpretation of NC tax laws by year.

Filing Requirements

Review information about who should file, when to file, apportionment and more.

Tax Rates

Review corporate income and franchise tax rates by year.

Extensions

Learn more about filing an extension if you need more time to file your return.

General Information

Amended Returns
Bonus Asset Basis
Information for Tax Professionals
Interest Income
Interest Rate
Letter of Good Standing
 

Market-Based Sourcing
Mergers
Name Change Information
Nonprofit Corporate Tax Information
Short Period Returns

Other Information and Resources

FAQs and Important Notices

Tax Law Changes

Administrative Code

Directives and Technical Advice Memoranda

Written Determinations

Customer Education