Corporate Tax Forms and Instructions

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Tab/Accordion Item

Form

 Tax Year Description Electronic Options
CD-429 2023 Corporate Estimated Income Tax eFile, Pay Online
CD-429 PTE 2023 Taxed S Corporation Estimated Income Tax  
NC-AC 2023 Business Address Correction  
NC-BN 2023 Out-of-Business Notification  
NC-CICN 2023 Critical Infrastructure Company Notification - instructions  
Sched. NBI 2023 Nonresident Business Information Schedule  
NC-NBN 2023 Nonresident Business Notification - instructions  
Sched. NEI 2023 Nonresident Employee Information Schedule  
NC-1099NRS 2023 Report of Sale of Real Property by Nonresidents File Online

Form

 Tax Year Description Electronic Options
CD-401S 2022 S-Corporation Tax Return - instructions eFile
CD-405 2022 C-Corporation Tax Return - instructions eFile
CD-405 CW 2022 Combined Corporate Income Tax Worksheet - instructions eFile
CD-418 2022 Cooperative or Mutual Association eFile
CD-419 2022 Application for Extension for Franchise and Corporate Income Tax eFile, File and/or Pay Online
CD-425 2022 Corporate Tax Credit Summary eFile
CD-429B 2022 Underpayment of Estimated Tax by C-Corporations  
CD-V 2022 Franchise and Corporate Income Payment Voucher eFile, Pay Online
CD-V Amended    2022 Amended Franchise and Corporate Income Payment Voucher eFile, Pay Online
NC-EDU 2022 North Carolina Education Endowment Fund Contribution eFile
NC-Rehab 2022 Tax Credit - Historic Rehabilitation Tax Credits - instructions eFile
NC-478 Gen. Instr. 2022 NC-478 Tax Credit General Instructions  
NC-478 2022 Summary of Tax Credits Limited to 50% of Tax - instructions eFile
NC-478 Pass-through 2022 Pass-through Schedule for NC-478 Series eFile
NC-K1 2022 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits eFile
NC-K1 Supplemental Schedule 2022 Owner or Beneficiary's Share of NC Additions and Deductions eFile
NC-NA 2022 Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  
NC-PE 2022 NC Additions and Deductions for Pass-Through Entities, Estates, and Trusts  eFile
NC-AC 2022 Business Address Correction  
NC-BN 2022 Out-of-Business Notification  
NC-CICN 2022 Critical Infrastructure Company Notification - instructions  
Sched. NBI 2022 Nonresident Business Information Schedule  
NC-NBN 2022 Nonresident Business Notification - instructions  
Sched. NEI 2022 Nonresident Employee Information Schedule  
NC-1099NRS 2022 Report of Sale of Real Property by Nonresidents File Online

 

2021 Corporate Income and Franchise Tax Forms and Instructions

 

Form

 Tax Year Description Electronic Options
CD-401S 2021 S-Corporation Tax Return -  instructions eFile
CD-405 2021 C-Corporation Tax Return - instructions eFile
CD-405 CW 2021 Combined Corporate Income Tax Worksheet - instructions eFile
CD-418 2021 Cooperative or Mutual Association eFile
CD-419 2021 Application for Extension for Franchise and Corporate Income Tax eFile, File and/or Pay Online
CD-425 2021 Corporate Tax Credit Summary eFile
CD-429B 2021 Underpayment of Estimated Tax by C-Corporations  
CD-V 2021 Franchise and Corporate Income Payment Voucher eFile, Pay Online
CD-V Amended 2021 Amended Franchise and Corporate Income Payment Voucher eFile, Pay Online
NC-EDU 2021 North Carolina Education Endowment Fund Contribution eFile
NC-Rehab 2021 Tax Credit - Historic Rehabilitation Tax Credits - instructions eFile
NC-478 Gen. Instr. 2021 NC-478 Tax Credit General Instructions  
NC-478 2021 Summary of Tax Credits Limited to 50% of Tax - instructions eFile
NC-478G 2021 Tax Credit - Investing in Renewable Energy Property - instructions eFile
NC-478 Pass-through 2021 Pass-through Schedule for NC-478 Series eFile
NC-K1 2021 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits eFile
NC-K1 Supplemental Schedule 2021 Owner or Beneficiary's Share of NC Additions and Deductions eFile
NC-NA 2021 Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  
NC-PE 2021 NC Additions and Deductions for Pass-Through Entities, Estates, and Trusts eFile
NC-AC 2021 Business Address Correction  
NC-BN 2021 Out-of-Business Notification  
NC-CICN 2021 Critical Infrastructure Company Notification - instructions  
Sched. NBI 2021 Nonresident Business Information Schedule  
NC-NBN 2021 Nonresident Business Notification - instructions  
Sched. NEI 2021 Nonresident Employee Information Schedule  
NC-1099NRS 2021 Report of Sale of Real Property by Nonresidents File Online

2020 Corporate Income and Franchise Tax Forms and Instructions

Form

 Tax Year Description Electronic Options
CD-401S 2020 S-Corporation Tax Return -  instructions eFile
CD-405 2020 C-Corporation Tax Return - instructions eFile
CD-405 CW 2020 Combined Corporate Income Tax Worksheet - instructions eFile
CD-418 2020 Cooperative or Mutual Association eFile
CD-419 2020 Application for Extension for Franchise and Corporate Income Tax eFile, File and/or Pay Online
CD-425 2020 Corporate Tax Credit Summary eFile
CD-429B 2020 Underpayment of Estimated Tax by C-Corporations  
CD-V 2020 Franchise and Corporate Income Payment Voucher eFile, Pay Online
CD-V Amended 2020 Amended Franchise and Corporate Income Payment Voucher eFile, Pay Online
NC-EDU 2020 North Carolina Education Endowment Fund Contribution eFile
NC-Rehab 2020 Tax Credit - Historic Rehabilitation Tax Credits - instructions eFile
NC-478 Gen. Instr. 2020 Tax Credit General Instructions  
NC-478 2020 Summary of Tax Credits Limited to 50% of Tax - instructions eFile
NC-478G 2020 Tax Credit - Investing in Renewable Energy Property - instructions eFile
NC-478L 2020 Tax Credit - Investing in Real Property - instructions eFile
NC-478 Pass-through 2020 Pass-through Schedule for NC-478 Series eFile
NC-K1 2020 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits eFile
NC-NA 2020 Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  
NC-AC 2020 Business Address Correction  
NC-BN 2020 Out-of-Business Notification  
NC-CICN 2020 Critical Infrastructure Company Notification - instructions  
Sched. NBI 2020 Nonresident Business Information Schedule  
NC-NBN 2020 Nonresident Business Notification - instructions  
Sched. NEI 2020 Nonresident Employee Information Schedule  
NC-1099NRS 2020 Report of Sale of Real Property by Nonresidents File Online

 

2019 Corporate Income and Franchise Tax Forms and Instructions

Form

 Tax Year Description Electronic Options
CD-401S 2019 S-Corporation Tax Return -  instructions eFile
CD-405 2019 C-Corporation Tax Return - instructions eFile
CD-405 CW 2019 Combined Corporate Income Tax Worksheet - instructions eFile
CD-418 2019 Cooperative or Mutual Association eFile
CD-419 2019 Application for Extension for Franchise and Corporate Income Tax eFile, File and/or Pay Online
CD-425 2019 Corporate Tax Credit Summary eFile
CD-429B 2019 Underpayment of Estimated Tax by C-Corporations  
CD-V 2019 Franchise and Corporate Income Payment Voucher eFile, Pay Online
CD-V Amended 2019 Amended Franchise and Corporate Income Payment Voucher eFile, Pay Online
NC-EDU 2019 North Carolina Education Endowment Fund Contribution eFile
NC-Rehab 2019 Tax Credit - 2019 Historic Rehabilitation Tax Credits - instructions eFile
NC-478 Gen. Instr. 2019 Tax Credit General Instructions  
NC-478 2019 Summary of Tax Credits Limited to 50% of Tax - instructions eFile
NC-478G 2019 Tax Credit - Investing in Renewable Energy Property - instructions eFile
NC-478L 2019 Tax Credit - Investing in Real Property - instructions eFile

NC-478 Pass-through

 2019 Pass-through Schedule for NC-478 Series eFile
NC-AC 2019 Business Address Correction  
NC-BN 2019 Out-of-Business Notification  
NC-K1 2019 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits eFile
NC-NA 2019 Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  
NC-1099NRS 2019 Report of Sale of Real Property by Nonresidents File Online
Sched. NBI 2019 Nonresident Business Information Schedule  
NC-NBN 2019 Nonresident Business Notification - instructions  
NC-CICN 2019 Critical Infrastructure Company Notification - instructions  
Sched. NEI 2019 Nonresident Employee Information Schedule  

 

2018 Corporate Income and Franchise Tax Forms and Instructions

Form

 Tax Year Description Electronic Options
CD-401S 2018 S-Corporation Tax Return -  instructions eFile
CD-405 2018 C-Corporation Tax Return - instructions eFile
CD-405CW 2018 Combined Corporate Income Tax Worksheet - instructions eFile
CD-418 2018 Cooperative or Mutual Association eFile
CD-419 2018 Application for Extension for Franchise and Corporate Income Tax eFile, File and/or Pay Online
CD-425 2018 Corporate Tax Credit Summary eFile
CD-429B 2018 Underpayment of Estimated Tax by C-Corporations  
CD-V 2018 Franchise and Corporate Income Payment Voucher eFile, Pay Online
CD-V Amended 2018 Amended Franchise and Corporate Income Payment Voucher eFile, Pay Online
NC-EDU 2018 North Carolina Education Endowment Fund Contribution eFile
NC-Rehab 2018 Tax Credit - 2018 Historic Rehabilitation Tax Credits - instructions eFile
NC-478 Gen. Instr. 2018 Tax Credit General Instructions eFile
NC-478 2018 Summary of Tax Credits Limited to 50% of Tax - instructions eFile
NC-478G 2018 Tax Credit - Investing in Renewable Energy Property - instructions eFile
NC-478L 2018 Tax Credit - Investing in Real Property - instructions eFile
NC-478 Pass-through 2018 Pass-through Schedule for NC-478 Series eFile
NC-AC 2018 Business Address Correction  
NC-BN 2018 Out-of-Business Notification  
NC K-1 2018 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits eFile
NC-NA 2018 Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  
NC-1099NRS 2018 Report of Sale of Real Property by Nonresidents File Online

2017 Corporate Income and Franchise Tax Forms and Instructions

Form Tax Year Description Electronic Options
CD-401S 2017 S-Corporation Tax Return -  instructions eFile
CD-405 2017 C-Corporation Tax Return - instructions eFile
CD-405CW 2017 Combined Corporate Income Tax Worksheet - instructions eFile
CD-418 2017 Cooperative or Mutual Association eFile
CD-419 2017 Application for Extension for Franchise and Corporate Income Tax eFile, File and/or Pay Online
CD-425 2017 Corporate Tax Credit Summary eFile
CD-429B 2017 Underpayment of Estimated Tax by C-Corporations  
CD-V 2017 Franchise and Corporate Income Payment Voucher eFile, Pay Online
CD-V Amended 2017 Amended Franchise and Corporate Income Payment Voucher eFile, Pay Online
NC-EDU 2017 North Carolina Education Endowment Fund Contribution eFile
NC-Rehab 2017 Tax Credit - 2017 Historic Rehabilitation Tax Credits - instructions eFile
NC-478 Gen. Instr. 2017 Tax Credit General Instructions eFile
NC-478 2017 Summary of Tax Credits Limited to 50% of Tax - instructions eFile
NC-478G 2017 Tax Credit - Investing in Renewable Energy Property - instructions eFile
NC-478J 2017 Tax Credit - Creating Jobs - instructions eFile
NC-478K 2017 Tax Credit - Investing in Business Property - instructions eFile
NC-478L 2017 Tax Credit - Investing in Real Property - instructions eFile
NC-478 Pass-through 2017 Pass-through Schedule for NC-478 Series eFile
NC-AC 2017 Business Address Correction  
NC-BN 2017 Out-of-Business Notification  
NC K-1 2017 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits eFile
NC-NA 2017 Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  
NC-1099NRS 2017 Report of Sale of Real Property by Nonresidents File Online

 

2016 Corporate Income and Franchise Tax Forms and Instructions

Form Tax Year Description Electronic Options
CD-401S 2016 S-Corporation Tax Return -  instructions eFile
CD-405 2016 C-Corporation Tax Return - instructions eFile
CD-405CW 2016 Combined Corporate Income Tax Worksheet - instructions eFile
CD-418 2016 Cooperative or Mutual Association eFile
CD-419 2016 Application for Extension for Franchise and Corporate Income Tax eFile, File and/or Pay Online
CD-425 2016 Corporate Tax Credit Summary eFile
CD-429B 2016 Underpayment of Estimated Tax by C-Corporations  
CD-V 2016 Franchise and Corporate Income Payment Voucher eFile, Pay Online
CD-V Amended 2016 Amended Franchise and Corporate Income Payment Voucher eFile, Pay Online
NC-EDU 2016 North Carolina Education Endowment Fund Contribution eFile
NC-REHAB 2016 Tax Credit - 2016 Historic Rehabilitation Tax Credits - instructions eFile
NC-478 Gen. Instr. 2016 Tax Credit General Instructions eFile
NC-478 2016 Summary of Tax Credits Limited to 50% of Tax - instructions eFile
NC-478G 2016 Tax Credit - Investing in Renewable Energy Property - instructions eFile
NC-478J 2016 Tax Credit - Creating Jobs - instructions eFile
NC-478K 2016 Tax Credit - Investing in Business Property - instructions eFile
NC-478L 2016 Tax Credit - Investing in Real Property - instructions eFile
NC-478 Pass-through 2016 Pass-through Schedule for NC-478 Series eFile
NC K-1 2016 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits eFile
NC-NA 2016 Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.

2015 Corporate Income and Franchise Tax Forms and Instructions

Form Tax Year Description Electronic Options
NC-478EX 2015 Application for Delayed Sunset of the Tax Credit for Renewable Energy Property  
NC-478EX-1 2015 Certification of Taxpayer for Delayed Sunset of the Tax Credit for Renewable Energy Property  
NC-478EX-2 2015 Statement of Licensed Engineer for Delayed Sunset of the Tax Credit for Renewable Energy Property  
NC-478EX-3 2015 Statement of CPA for Delayed Sunset of the Tax Credit for Renewable Energy Property  
CD-401S 2015 S-Corporation Tax Return -  instructions eFile
CD-405 2015 C-Corporation Tax Return - instructions eFile
CD-405CW 2015 Combined Corporate Income Tax Worksheet - instructions eFile
CD-418 2015 Cooperative or Mutual Association eFile
CD-419 2015 Application for Extension for Franchise and Corporate Income Tax eFile, File and/or Pay Online
CD-425 2015 Corporate Tax Credit Summary eFile
CD-429B 2015 Underpayment of Estimated Tax by C-Corporations  
CD-V 2015 Franchise and Corporate Income Payment Voucher eFile
CD-V Amended 2015 Amended Franchise and Corporate Income Payment Voucher eFile, Pay Online
NC-478 Gen. Instr. 2015 Tax Credit General Instructions eFile
NC-478 2015 Summary of Tax Credits Limited to 50% of Tax - instructions eFile
NC-478G 2015 Tax Credit - Investing in Renewable Energy Property - instructions eFile
NC-478I 2015 Tax Credit - Research and Development - instructions eFile
NC-478J 2015 Tax Credit - Creating Jobs - instructions eFile
NC-478K 2015 Tax Credit - Investing in Business Property - instructions eFile
NC-478L 2015 Tax Credit - Investing in Real Property - instructions eFile
NC-478 Pass-through 2015 Pass-through Schedule for NC-478 Series eFile
NC K-1 2015 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits eFile
NC-NA 2015 Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.

2014 Corporate Income and Franchise Tax Forms and Instructions

Form Tax Year Description Electronic Options
CD-401S 2014 S-Corporation Tax Return -  instructions eFile
CD-405 2014 C-Corporation Tax Return - instructions eFile
CD-405 CW 2014 Combined Corporate Income Tax Worksheet - instructions eFile
CD-418 2014 Cooperative or Mutual Association eFile
CD-425 2014 Corporate Tax Credit Summary eFile
CD-429B 2014 Underpayment of Estimated Tax by C-Corporations  
CD-V 2014 Franchise and Corporate Income Payment Voucher eFile
CD-V Amended 2014 Amended Franchise and Corporate Income Payment Voucher eFile, Pay Online
NC-478 Gen. Instr. 2014 Tax Credit General Instructions eFile
NC-478 2014 Summary of Tax Credits Limited to 50% of Tax - instructions eFile
NC-478B 2014 Tax Credit - Investing in Machinery and Equipment - instructions eFile
NC-478E 2014 Tax Credit - Investing in Central Office or Aircraft Facility Property - instructions eFile
NC-478G 2014 Tax Credit - Investing in Renewable Energy Property - instructions eFile
NC-478I 2014 Tax Credit - Research and Development - instructions eFile
NC-478J 2014 Tax Credit - Creating Jobs - instructions eFile
NC-478K 2014 Tax Credit - Investing in Business Property - instructions eFile
NC-478L 2014 Tax Credit - Investing in Real Property - instructions eFile
NC-478 Pass-through 2014 Pass-through Schedule for NC-478 Series eFile
NC K-1 2014 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits eFile
NC-NA 2014 Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.

2013 Corporate Income and Franchise Tax Forms and Instructions

Form Tax Year Description Electronic Options
CD-401S 2013 S-Corporation Tax Return -  instructions  
CD-405 2013 C-Corporation Tax Return - instructions  
CD-405CW 2013 Combined Corporate Income Tax Worksheet - instructions  
CD-418 2013 Cooperative or Mutual Association  
CD-425 2013 Corporate Tax Credit Summary  
CD-429B 2013 Underpayment of Estimated Tax by C-Corporations  
CD-V Amended 2013 Amended Franchise and Corporate Income Payment Voucher Pay Online
NC-415 2013 Tax Credit for Qualifying Expenses of a Film or Television Production Company  
NC-478 3J Eligibility 2013 Tax Credit for Growing Businesses Article 3J Eligibility Requirements  
NC-478 3J Supplement 2013 Article 3J Qualifying Information Supplement - instructions  
NC-478 Gen. Instr. 2013 Tax Credit General Instructions  
NC-478 2013 Summary of Tax Credits Limited to 50% of Tax - instructions  
NC-478B 2013 Tax Credit - Investing in Machinery and Equipment - instructions  
NC-478E 2013 Tax Credit - Investing in Central Office or Aircraft Facility Property - instructions  
NC-478G 2013 Tax Credit - Investing in Renewable Energy Property - instructions  
NC-478I 2013 Tax Credit - Research and Development - instructions  
NC-478J 2013

Tax Credit - Creating Jobs - instructions

  
NC-478K 2013 Tax Credit - Investing in Business Property - instructions  
NC-478L 2013 Tax Credit - Investing in Real Property - instructions  
NC-478 Pass-through 2013 Pass-through Schedule for NC-478 Series  
NC K-1 2013 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits  
NC-NA 2013 (For Form CD-401S) Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.

2012 Corporate Income and Franchise Tax Forms and Instructions

Form

 Tax Year Description Electronic Options
CD-401S 2012 S-Corporation Tax Return -  instructions  
CD-405 2012 C-Corporation Tax Return - instructions  
CD-405CW 2012 Combined Corporate Income Tax Worksheet - instructions  
CD-418 2012 Cooperative or Mutual Association  
CD-425 2012 Corporate Tax Credit Summary  
CD-429B 2012 Underpayment of Estimated Tax by C-Corporations  
CD-V Amended 2012 Amended Franchise and Corporate Income Payment Voucher Pay Online
NC-415 2012 Tax Credit for Qualifying Expenses of a Film or Television Production Company  
NC-478 Gen. Instr. 2012 Tax Credit General Instructions  
NC-478 3J Eligibility 2012 Tax Credit for Growing Businesses Article 3J Eligibility Requirements  
NC-478 3J Supplement 2012 Article 3J Qualifying Information Supplement - instructions  
NC-478 Credit History 2012 Credit History Table Example  
NC-478 2012 Summary of Tax Credits Limited to 50% of Tax - instructions  
NC-478B 2012 Tax Credit - Investing in Machinery and Equipment - instructions  
NC-478E 2012 Tax Credit - Investing in Central Office or Aircraft Facility Property - instructions  
NC-478G 2012 Tax Credit - Investing in Renewable Energy Property - instructions  
NC-478H 2012 Tax Credit - Investing in Low Income Housing - instructions  
NC-478I 2012 Tax Credit - Research and Development - instructions  
NC-478J 2012 Tax Credit - Creating Jobs - instructions  
NC-478K 2012 Tax Credit - Investing in Business Property - instructions  
NC-478L 2012 Tax Credit - Investing in Real Property - instructions  
NC-478 Pass-through 2012 Pass-through Schedule for NC-478 Series  
NC K-1 2012 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits  
NC-NA 2012 (For Form CD-401S) Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.

2011 Corporate Income and Franchise Tax Forms and Instructions

Form

 Tax Year Description Electronic Options
CD-401S 2011 S-Corporation Tax Return -  instructions  
CD-405 2011 C-Corporation Tax Return - instructions  
CD-418 2011 Cooperative or Mutual Association  
CD-425 2011 Corporate Tax Credit Summary  
CD-429B 2011 Underpayment of Estimated Tax by C-Corporations  
CD-V Amended 2011 Amended Franchise and Corporate Income Payment Voucher Pay Online
NC-415 2011 Tax Credit for Qualifying Expenses of a Film or Television Production Company  
NC-478 Gen. Instr. 2011 Tax Credit General Instructions  
NC-478 3J Eligibility 2011 Tax Credit for Growing Businesses Article 3J Eligibility Requirements  
NC-478 3J Supplement 2011 Article 3J Qualifying Information Supplement  
NC-478 3J Supplement Instructions 2011 Article 3J Qualifying Information Supplement Instructions  
NC-478 Allocation of Credits 2011 Allocation of Credits by Pass-through Entities  
NC-478 Credit History 2011 Credit History Table Example  
NC-478 2011 Summary of Tax Credits Limited to 50% of Tax - instructions  
NC-478A 2011 Tax Credit - Creating New Jobs - instructions  
NC-478B 2011 Tax Credit - Investing in Machinery and Equipment - instructions  
NC-478E 2011 Tax Credit - Investing in Central Office or Aircraft Facility Property - instructions  
NC-478G 2011 Tax Credit - Investing in Renewable Energy Property - instructions  
NC-478H 2011 Tax Credit - Investing in Low Income Housing - instructions  
NC-478I 2011 Tax Credit - Research and Development - instructions  
NC-478J 2011 Tax Credit - Creating Jobs - instructions  
NC-478K 2011 Tax Credit - Investing in Business Property - instructions  
NC-478L 2011 Tax Credit - Investing in Real Property - instructions  
NC-478 Pass-through 2011 Pass-through Schedule for NC-478 Series  
NC K-1 2011 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits  
NC-NA 2011 (For Form CD-401S) Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.

2010 Corporate Income and Franchise Tax Forms and Instructions

Form

 Tax Year Description Electronic Options
CD-401S 2010 S-Corporation Tax Return -  instructions  
CD-405 2010 C-Corporation Tax Return - instructions  
CD-418 2010 Cooperative or Mutual Association  
CD-425 2010 Corporate Tax Credit Summary  
CD-429B 2010 Underpayment of Estimated Tax by C-Corporations  
CD-V Amended 2010 Amended Franchise and Corporate Income Payment Voucher Pay Online
NC-415 2010 Tax Credit for Qualifying Expenses of a Film or Television Production Company  
NC-478 Gen. Instr. 2010 Tax Credit General Instructions  
NC-478 3J Eligibility 2010 Tax Credit for Growing Businesses Article 3J Eligibility Requirements  
NC-478 3J Supplement 2010 Article 3J Qualifying Information Supplement  
NC-478 3J Supplement Instructions 2010 Article 3J Qualifying Information Supplement Instructions  
NC-478 Allocation of Credits 2010 Allocation of Credits by Pass-through Entities  
NC-478 Credit History 2010 Credit History Table Example  
NC-478 2010 Summary of Tax Credits Limited to 50% of Tax - instructions  
NC-478A 2010 Tax Credit - Creating New Jobs - instructions  
NC-478B 2010 Tax Credit - Investing in Machinery and Equipment - instructions  
NC-478E 2010 Tax Credit - Investing in Central Office or Aircraft Facility Property - instructions  
NC-478G 2010 Tax Credit - Investing in Renewable Energy Property - instructions  
NC-478H 2010 Tax Credit - Investing in Low Income Housing - instructions  
NC-478I 2010 Tax Credit - Research and Development - instructions  
NC-478J 2010 Tax Credit - Creating Jobs - instructions  
NC-478K 2010 Tax Credit - Investing in Business Property - instructions  
NC-478L 2010 Tax Credit - Investing in Real Property - instructions  
NC-478 Pass-through 2010 Pass-through Schedule for NC-478 Series  
NC K-1 2010 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits  
NC-NA 2010 (For Form CD-401S) Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.

2009 Corporate Income and Franchise Tax Forms and Instructions

Form

 Tax Year Description Electronic Options
CD-401S 2009 S-Corporation Tax Return  
CD-415S Instr. 2009 S-Corporation Tax Return Instructions  
CD-405 2009 C-Corporation Tax Return  
CD-415 2009 C-Corporation Tax Return Instructions  
CD-418 2009 Cooperative or Mutual Association  
CD-425 2009 Corporate Tax Credit Summary  
CD-429B 2009 Underpayment of Estimated Tax by C-Corporations  
CD-V Amended 2009 Amended Franchise and Corporate Income Payment Voucher Pay Online
NC-415 2009 Tax Credit for Qualifying Expenses of a Film or Television Production Company  
NC-478 Gen. Instr. 2009 Tax Credit General Instructions  
NC-478 3J Eligibility 2009 Tax Credit for Growing Businesses Article 3J Eligibility Requirements  
NC-478 3J Supplement 2009 Article 3J Qualifying Information Supplement  
NC-478 3J Supplement Instructions 2009 Article 3J Qualifying Information Supplement Instructions  
NC-478 Allocation of Credits 2009 Allocation of Credits by Pass-through Entities  
NC-478 Credit History 2009 Credit History Table Example  
NC-478 2009 Summary of Tax Credits Limited to 50% of Tax - instructions  
NC-478A 2009 Tax Credit - Creating New Jobs - instructions  
NC-478B 2009 Tax Credit - Investing in Machinery and Equipment - instructions  
NC-478E 2009 Tax Credit - Investing in Central Office or Aircraft Facility Property - instructions  
NC-478G 2009 Tax Credit - Investing in Renewable Energy Property - instructions  
NC-478H 2009 Tax Credit - Investing in Low Income Housing - instructions  
NC-478I 2009 Tax Credit - Research and Development - instructions  
NC-478J 2009 Tax Credit - Creating Jobs - instructions  
NC-478K 2009 Tax Credit - Investing in Business Property - instructions  
NC-478L 2009 Tax Credit - Investing in Real Property - instructions  
NC-478 Pass-through 2009 Pass-through Schedule for NC-478 Series  
NC K-1 2009 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits  
NC-NA 2009 (For Form CD-401S) Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S

 

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.

2008 Corporate Income and Franchise Tax Forms and Instructions

Form

 Tax Year Description Electronic Options
CD-401S 2008 S-Corporation Tax Return - instructions  
CD-405 2008 C-Corporation Tax Return - instructions  
CD-418 2008 Cooperative or Mutual Association  
CD-425 2008 Corporate Tax Credit Summary  
CD-429B 2008 Underpayment of Estimated Tax by C-Corporations  
CD-V Amended 2008 Amended Franchise and Corporate Income Payment Voucher  
NC-414 2008 Income Tax Credit for Use of North Carolina Ports - web fill-in  
NC-415 2008 Tax Credit for Qualifying Expenses of a Film or Television Production Company  
NC-478 Gen. Instr. 2008 Tax Credit General Instructions  
NC-478 3J Eligibility 2008 Tax Credit for Growing Businesses Article 3J Eligibility Requirements  
NC-478 3J Supplement 2008 Article 3J Qualifying Information Supplement  
NC-478 2008 Summary of Tax Credits Limited to 50% of Tax - instructions  
NC-478A 2008 Tax Credit - Creating New Jobs - instructions  
NC-478B 2008 Tax Credit - Investing in Machinery and Equipment - instructions  
NC-478E 2008 Tax Credit - Investing in Central Office or Aircraft Facility Property - instructions  
NC-478G 2008 Tax Credit - Investing in Renewable Energy Property - instructions  
NC-478H 2008 Tax Credit - Investing in Low Income Housing - instructions  
NC-478I 2008 Tax Credit - Research and Development - instructions  
NC-478J 2008 Tax Credit - Creating Jobs - instructions  
NC-478K 2008 Tax Credit - Investing in Business Property - instructions  
NC-478L 2008 Tax Credit - Investing in Real Property - instructions  
NC-478 Pass-through 2008 Pass-through Schedule for NC-478 Series  
NC-478 Examples 2008

-Allocation of Credits by Pass-through Entities Example

-Credit History Table Example

  
NC K-1 2008 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits  
NC-NA 2008 (For Form CD-401S) Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.

2007 Corporate Income and Franchise Tax Forms and Instructions

Form

 Tax Year Description Electronic Options
CD-401S 2007 S-Corporation Tax Return - instructions  
CD-405 2007 C-Corporation Tax Return - instructions  
CD-418 2007 Cooperative or Mutual Association  
CD-425 2007 Corporate Tax Credit Summary  
CD-429B 2007 Underpayment of Estimated Tax by C-Corporations  
CD-V Amended 2007 Amended Franchise and Corporate Income Payment Voucher  
NC-414 2007 Income Tax Credit for Use of North Carolina Ports - web fill-in  
NC-415 2007 Tax Credit for Qualifying Expenses of a Film or Television Production Company  
NC-478 Gen. Instr. 2007 Tax Credit General Instructions  
NC-478 2007 Summary of Tax Credits Limited to 50% of Tax - instructions  
NC-478A 2007 Tax Credit - Creating New Jobs - instructions  
NC-478B 2007 Tax Credit - Investing in Machinery and Equipment - instructions  
NC-478E 2007 Tax Credit - Investing in Central Office or Aircraft Facility Property - instructions  
NC-478G 2007 Tax Credit - Investing in Renewable Energy Property - instructions  
NC-478H 2007 Tax Credit - Investing in Low Income Housing - instructions  
NC-478I 2007 Tax Credit - Research and Development - instructions  
NC-478J 2007 Tax Credit - Creating Jobs - instructions  
NC-478K 2007 Tax Credit - Investing in Business Property - instructions  
NC-478L 2007 Tax Credit - Investing in Real Property - instructions  
NC-478 Pass-through 2007 Pass-through Schedule for NC-478 Series  
NC-478 Examples 2007

-Allocation of Credits by Pass-through Entities Examples

-Credit History Table Example

  
NC K-1 2007 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits  
NC-NA 2007 (For Form CD-401S) Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.

2006 Corporate Income and Franchise Tax Forms and Instructions

Form

 Tax Year Description Electronic Options
CD-401S 2006 S-Corporation Tax Return - instructions  
CD-405 2006 C-Corporation Tax Return - instructions  
CD-418 2006 Cooperative or Mutual Association  
CD-425 2006 Corporate Tax Credit Summary  
CD-429B 2006 Underpayment of Estimated Tax by C-Corporations  
CD-V Amended 2006 Amended Franchise and Corporate Income Payment Voucher  
NC-414 2006 Income Tax Credit for Use of North Carolina Ports - web fill-in  
NC-415 2006 Tax Credit for Qualifying Expenses of a Film or Television Production Company  
NC-480 2006 Application for Tax Credit for a Development Zone Project  
NC-478 Gen. Instr. 2006 Tax Credit General Instructions  
NC-478 2006 Summary of Tax Credits Limited to 50% of Tax - instructions  
NC-478A 2006 Tax Credit - Creating New Jobs - instructions  
NC-478B 2006 Tax Credit - Investing in Machinery and Equipment - instructions  
NC-478D 2006 Tax Credit - Worker Training - instructions  
NC-478E 2006 Tax Credit - Investing in Central Office or Aircraft Facility Property - instructions  
NC-478G 2006 Tax Credit - Investing in Renewable Energy Property - instructions  
NC-478H 2006 Tax Credit - Investing in Low Income Housing - instructions  
NC-478I 2006 Tax Credit - Research and Development - instructions  
NC-478 Examples 2006

-Credit History Table Example

  
NC K-1 2006 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits  

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.

2005 Corporate Income and Franchise Tax Forms and Instructions

Form

 Tax Year Description Electronic Options
CD-401S 2005 S-Corporation Tax Return - instructions  
CD-405 2005 C-Corporation Tax Return - instructions  
CD-418 2005 Cooperative or Mutual Association  
CD-425 2005 Corporate Tax Credit Summary  
CD-429B 2005 Underpayment of Estimated Tax by C-Corporations  
CD-V Amended 2005 Amended Franchise and Corporate Income Payment Voucher  
NC-414 2005 Income Tax Credit for Use of North Carolina Ports - web fill-in  
NC-415 2005 Tax Credit for Qualifying Expenses of a Film or Television Production Company  
NC-480 2005 Application for Tax Credit for a Development Zone Project  
NC-478 Gen. Instr. 2005 Tax Credit General Instructions  
NC-478 2005 Summary of Tax Credits Limited to 50% of Tax - instructions  
NC-478A 2005 Tax Credit - Creating New Jobs - instructions  
NC-478B 2005 Tax Credit - Investing in Machinery and Equipment - instructions  
NC-478C 2005 Tax Credit - Research and Development - instructions  
NC-478D 2005 Tax Credit - Worker Training - instructions  
NC-478E 2005 Tax Credit - Investing in Central Office or Aircraft Facility Property - instructions  
NC-478F 2005 Tax Credit - Investing in Business Property - instructions  
NC-478G 2005 Tax Credit - Investing in Renewable Energy Property - instructions  
NC-478H 2005 Tax Credit - Investing in Low Income Housing - instructions  
NC-478I 2005 Tax Credit - Research and Development - instructions  
NC-478 Examples 2005

-Credit History Table Example

  
NC K-1 2005 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits  

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.

 2004 Corporate Income and Franchise Tax Forms and Instructions

Form

 Tax Year Description Electronic Options
CD-401S 2004 S-Corporation Tax Return - instructions  
CD-405 2004 C-Corporation Tax Return - instructions  
CD-418 2004 Cooperative or Mutual Association  
CD-425 2004 Corporate Tax Credit Summary  
CD-429B 2004 Underpayment of Estimated Tax by C-Corporations  
CD-V Amended 2004 Amended Franchise and Corporate Income Payment Voucher  
NC-414 2004 Income Tax Credit for Use of North Carolina Ports - web fill-in  
NC-480 2004 Application for Tax Credit for a Development Zone Project  
NC-478 Gen. Instr. 2004 Tax Credit General Instructions  
NC-478 2004 Summary of Tax Credits Limited to 50% of Tax - instructions  
NC-478A 2004 Tax Credit - Creating New Jobs - instructions  
NC-478B 2004 Tax Credit - Investing in Machinery and Equipment - instructions  
NC-478C 2004 Tax Credit - Research and Development - instructions  
NC-478D 2004 Tax Credit - Worker Training - instructions  
NC-478E 2004 Tax Credit - Investing in Central Office or Aircraft Facility Property - instructions  
NC-478F 2004 Tax Credit - Investing in Business Property - instructions  
NC-478G 2004 Tax Credit - Investing in Renewable Energy Property - instructions  
NC-478H 2004 Tax Credit - Investing in Low Income Housing - instructions  
NC-478I 2004 Tax Credit - Research and Development - instructions  
NC-478 Examples 2004

-Credit History Table Example

  
NC K-1 2004 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits  

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.

2003 Corporate Income and Franchise Tax Forms and Instructions

Form

 Tax Year Description Electronic Options
CD-401S 2003 S-Corporation Tax Return - instructions  
CD-405 2003 C-Corporation Tax Return - instructions  
CD-418 2003 Cooperative or Mutual Association  
CD-425 2003 Corporate Tax Credit Summary  
CD-429B 2003 Underpayment of Estimated Tax by C-Corporations  
NC-480 2003 Application for Tax Credit for a Development Zone Project  
NC-478 Gen. Instr. 2003 Tax Credit General Instructions  
NC-478 2003 Summary of Tax Credits Limited to 50% of Tax - instructions  
NC-478A 2003 Tax Credit - Creating New Jobs - instructions  
NC-478B 2003 Tax Credit - Investing in Machinery and Equipment - instructions  
NC-478C 2003 Tax Credit - Research and Development - instructions  
NC-478D 2003 Tax Credit - Worker Training - instructions  
NC-478E 2003 Tax Credit - Investing in Central Office or Aircraft Facility Property - instructions  
NC-478F 2003 Tax Credit - Investing in Business Property - instructions  
NC-478G 2003 Tax Credit - Investing in Renewable Energy Property - instructions  
NC-478H 2003 Tax Credit - Investing in Low Income Housing - instructions  
NC-478 Examples 2003

-Credit History Table Example

  
NC K-1 2003 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits  

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.

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