The NCDOR has implemented several important changes affecting the filing of corporate forms.
The NCDOR is no longer mailing personalized corporate estimated coupons to taxpayers. Taxpayers must use the CD-429 generated by software packages or available from the NCDOR website at www.ncdor.gov.
The Franchise and Corporate Income Tax schedules are now combined on the generic or in-house version of Form CD-419. Taxpayers will no longer have to complete two separate coupons in order to apply for an extension. Taxpayers must complete a worksheet in order to determine the amount of tax due. Software packages will continue to print separate personalized coupons for both schedules.
Form CD-V includes two vouchers, a Corporate Income Tax Payment Voucher and a Franchise Tax Payment Voucher. If you owe both corporate income and franchise tax, send both vouchers with a check for the combined amount to the NCDOR.
NC-478 Pass-through Schedule
This form, Pass-through Schedule for NC-478 Series, is filed if you received an NC-478 credit as a successor business or from a pass-through entity. File this form directly behind the NC-478 Summary.