Important Information Concerning the Filing of North Carolina Corporate Tax Forms

The NCDOR has implemented several important changes affecting the filing of corporate forms.

1. CD-479
   Effective January 1, 2018, all corporate annual reports must be filed directly with the Secretary of State's Office. Prior to the law change, corporations could file their North Carolina income tax returns and North Carolina annual reports together with the N.C. Department of Revenue. Starting in 2018, corporations must file their annual reports directly with the Secretary of State, and can no longer file them with the N.C. Department of Revenue as part of their income tax filings. Corporations should go to the Secretary of State link for annual reports for instructions.

2. CD-429
   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.

3. CD-419
   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.

4. CD-V
   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.

5. 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.