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NCDOR »   Home »   Taxes & Forms

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.
  • Taxpayers' Bill of Rights
  • Important Information Concerning the Filing of North Carolina Corporate Tax Forms
  • Frequently Asked Questions About Corporate Income Tax Returns

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Filing Requirements

  • Who Should File
  • When to File
  • Apportionment
  • Computation of Net Income
  • Electronic Funds Transfer (EFT)
  • Electronic Filing Options and Requirements
  • Estimated Tax
  • Exception to the General Statute of Limitations for Certain Events
  • Extensions

Amended Returns

  • How To Amend Your Return
  • Federal Revenue Agent's Report

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
  • Paycheck Protection Program
  • Protective Refund Claim (Repealed effective January 1, 2014)
  • State Taxation and Nonprofit Organizations Publication
  • Section 179 Expense Deduction
  • Tax Rates: Corporate Income Tax, Franchise Tax
  • Written Determinations
  • Name Change Information

 Technical Bulletins and Law Changes

  • Technical Bulletins
  • 2022 Tax Law Changes
  • Tax Law Changes for Previous Years: 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014, 2013, 2012, 2011, 2010, 2009, 2008, 2007, 2006, 2005, 2004, 2003-extra session, 2003, 2002, 2001, 2000, 1999

Tax Credits

  • Tax Incentives for New & Expanding Businesses (Article 3A)
  • Business and Energy Tax Credits (Article 3B)
  • Tax Incentives for Recycling Facilities (Article 3C)
  • Historic Rehabilitation Tax Credits (Article 3D)
  • Low-Income Housing Tax Credits (Article 3E)
  • Research and Development Tax Credit (Article 3F)
  • Tax Incentives for Major Computer Manufacturing Facilities (Article 3G)
  • Mill Rehabilitation Tax Credit (Article 3H)
  • Tax Credits for Growing Businesses (Article 3J)
  • Tax Incentive for Railroad Intermodal Facility (Article 3K)

General Tax Credits

  • General Information
  • Dwelling Units for Handicapped Persons
  • Construction of Cogenerating Power Plant
  • Real Property Donated for Conservation Purposes
  • Conservation Tillage Equipment
  • Gleaned Crop
  • Certain Telephone Subscriber Line Charges
  • Supervisory Fees Paid by Savings and Loan Associations
  • Use of North Carolina Ports
  • Poultry Composting Facility
  • Manufacturing Cigarettes for Exportation
  • Manufacturing Cigarettes for Exportation While Increasing Employment and Utilizing State Ports
  • Qualifying Expenses of a Production Company
    • Rules and Bulletins
    • Frequently Asked Questions
  • Recycling Oyster Shells

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  • File/Pay Extension
  • Pay Estimated Corporate Income Tax
  • Pay Estimated Tax Using eBusiness Center
  • File and Pay Through Approved Software Vendor
  • Download Forms and Instructions

Taxes & Forms

  • Individual Income Tax
  • Sales and Use Tax
  • Withholding Tax
  • Corporate Income & Franchise Tax
    • Amended Returns
    • Apportionment
    • Corporate Tax Law
    • Corporate Income, Franchise, and Insurance Tax Bulletins
    • Domestic and Foreign Corporations Required to File
    • Estimated Income Tax
    • Extensions
    • Federal Revenue Agent's Report
    • Guidelines for Article 3A Tax Credits Tax Year 2002
    • Guidelines for Article 3A Tax CreditsTax Year 2001
    • Guidelines for Article 3A Tax CreditsTax Year 2003
    • Important Notice: Piped Natural Gas Excise Tax Phase-Out for Manufacturers and Farmers
    • Letter Of Good Standing
    • Payroll Factor
    • Property Factor
    • Sales Factor
    • Tax Rate and Basis for the Tax
    • When to File
    • Corporate Income and Franchise Tax Payment or Extension Vouchers
    • Frequently Asked Questions and Important Notices
    • Determinations
    • Directives and Technical Advice Memoranda
    • Important Information Concerning the Filing of North Carolina Corporate Tax Forms
    • North Carolina Administrative Code
  • Motor Carrier Tax (IFTA/IN)
  • Privilege License Tax
  • Motor Fuels Tax
  • Alcoholic Beverages Tax
  • Tobacco Products Tax
  • Partnership Tax
  • Property Tax
  • Collections – Past Due Taxes
  • Business Registration
  • Information for Tax Professionals
  • Policies
  • Order Tax Forms and Instructions
  • Other Taxes And Fees
  • Frequently Asked Questions About Traditional and Web Fill-In Forms
  • IFTA Annual Interest Rates
  • Motor Carrier Seminars
  • Business & Income Tax Seminars
  • Power of Attorney

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Contact Information

North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

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https://www.ncdor.gov/taxes-forms/corporate-income-and-franchise-tax