Corporate Tax Forms and Instructions

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Tab/Accordion Items

FormTax YearDescriptionElectronic Options
CD-4292024Corporate Estimated Income TaxeFile, Pay Online
CD-429 PTE2024Taxed S Corporation Estimated Income Tax 
NC-AC2024Business Address Correction 
NC-BN2024Out-of-Business Notification 
NC-CICN2024Critical Infrastructure Company Notification - instructions 
Sched. NBI2024Nonresident Business Information Schedule 
NC-NBN2024Nonresident Business Notification - instructions 
Sched. NEI2024Nonresident Employee Information Schedule 
NC-1099NRS2024Report of Sale of Real Property by NonresidentsFile Online

FormTax YearDescriptionElectronic Options
CD-401S2023S-Corporation Tax Return - instructionseFile
CD-4052023C-Corporation Tax Return - instructionseFile
CD-405 CW2023Combined Corporate Income Tax Worksheet - instructions eFile
CD-4182023Cooperative or Mutual AssociationeFile
CD-4192023Application for Extension for Franchise and Corporate Income TaxeFile, File and/or Pay Online
CD-4252023Corporate Tax Credit SummaryeFile
CD-429B2023Underpayment of Estimated Tax by C-Corporations 
NC-429B PTE2023Underpayment of Estimated Tax by Taxed Pass-Through Entities 
CD-V2023Franchise and Corporate Income Payment VouchereFile, Pay Online
CD-V Amended2023Amended Franchise and Corporate Income Payment VouchereFile, Pay Online
NC-EDU2023North Carolina Education Endowment Fund Contribution eFile
NC-Rehab2023Tax Credit - Historic Rehabilitation Tax Credits - instructionseFile
NC-478 Gen. Instr.2023NC-478 Tax Credit General Instructions 
NC-4782023Summary of Tax Credits Limited to 50% of Tax - instructionseFile
NC-478 Pass-through2023Pass-through Schedule for NC-478 SerieseFile
NC-K12023(For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and CreditseFile
NC-K1 Supplemental Schedule2023Owner or Beneficiary's Share of NC Additions and DeductionseFile
NC-NA2023Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S 
NC-PE2023NC Additions and Deductions for Pass-through Entities, Estates, and TrustseFile
NC-CICN2023Critical Infrastructure Company Notification - instructions 
Sched. NBI2023Nonresident Business Information Schedule 
NC-NBN2023Nonresident Business Notification - instructions 
Sched. NEI2023Nonresident Employee Information Schedule 
NC-1099NRS2023Report of Sale of Real Property by NonresidentsFile Online

FormTax YearDescriptionElectronic Options
CD-401S2022S-Corporation Tax Return - instructionseFile
CD-4052022C-Corporation Tax Return - instructionseFile
CD-405 CW2022Combined Corporate Income Tax Worksheet - instructionseFile
CD-4182022Cooperative or Mutual AssociationeFile
CD-4192022Application for Extension for Franchise and Corporate Income TaxeFile, File and/or Pay Online
CD-4252022Corporate Tax Credit SummaryeFile
CD-429B2022Underpayment of Estimated Tax by C-Corporations 
CD-V2022Franchise and Corporate Income Payment VouchereFile, Pay Online
CD-V Amended   2022Amended Franchise and Corporate Income Payment VouchereFile, Pay Online
NC-EDU2022North Carolina Education Endowment Fund ContributioneFile
NC-Rehab2022Tax Credit - Historic Rehabilitation Tax Credits - instructionseFile
NC-478 Gen. Instr.2022NC-478 Tax Credit General Instructions 
NC-4782022Summary of Tax Credits Limited to 50% of Tax - instructionseFile
NC-478 Pass-through2022Pass-through Schedule for NC-478 SerieseFile
NC-K12022(For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and CreditseFile
NC-K1 Supplemental Schedule2022Owner or Beneficiary's Share of NC Additions and DeductionseFile
NC-NA2022Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S 
NC-PE2022NC Additions and Deductions for Pass-Through Entities, Estates, and Trusts eFile

 

2021 Corporate Income and Franchise Tax Forms and Instructions

 

FormTax YearDescriptionElectronic Options
CD-401S2021S-Corporation Tax Return -  instructionseFile
CD-4052021C-Corporation Tax Return - instructionseFile
CD-405 CW2021Combined Corporate Income Tax Worksheet - instructionseFile
CD-4182021Cooperative or Mutual AssociationeFile
CD-4252021Corporate Tax Credit SummaryeFile
CD-429B2021Underpayment of Estimated Tax by C-Corporations 
CD-V2021Franchise and Corporate Income Payment VouchereFile, Pay Online
CD-V Amended2021Amended Franchise and Corporate Income Payment VouchereFile, Pay Online
NC-EDU2021North Carolina Education Endowment Fund ContributioneFile
NC-Rehab2021Tax Credit - Historic Rehabilitation Tax Credits - instructionseFile
NC-478 Gen. Instr.2021NC-478 Tax Credit General Instructions 
NC-4782021Summary of Tax Credits Limited to 50% of Tax - instructionseFile
NC-478G2021Tax Credit - Investing in Renewable Energy Property - instructionseFile
NC-478 Pass-through2021Pass-through Schedule for NC-478 SerieseFile
NC-K12021(For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and CreditseFile
NC-K1 Supplemental Schedule2021Owner or Beneficiary's Share of NC Additions and DeductionseFile
NC-NA2021Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S 
NC-PE2021NC Additions and Deductions for Pass-Through Entities, Estates, and TrustseFile

2020 Corporate Income and Franchise Tax Forms and Instructions

FormTax YearDescriptionElectronic Options
CD-401S2020S-Corporation Tax Return -  instructionseFile
CD-4052020C-Corporation Tax Return - instructionseFile
CD-405 CW2020Combined Corporate Income Tax Worksheet - instructionseFile
CD-4182020Cooperative or Mutual AssociationeFile
CD-4252020Corporate Tax Credit SummaryeFile
CD-429B2020Underpayment of Estimated Tax by C-Corporations 
CD-V2020Franchise and Corporate Income Payment VouchereFile, Pay Online
CD-V Amended2020Amended Franchise and Corporate Income Payment VouchereFile, Pay Online
NC-EDU2020North Carolina Education Endowment Fund ContributioneFile
NC-Rehab2020Tax Credit - Historic Rehabilitation Tax Credits - instructionseFile
NC-478 Gen. Instr.2020Tax Credit General Instructions 
NC-4782020Summary of Tax Credits Limited to 50% of Tax - instructionseFile
NC-478G2020Tax Credit - Investing in Renewable Energy Property - instructionseFile
NC-478L2020Tax Credit - Investing in Real Property - instructionseFile
NC-478 Pass-through2020Pass-through Schedule for NC-478 SerieseFile
NC-K12020(For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and CreditseFile
NC-NA2020Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S 

 

2019 Corporate Income and Franchise Tax Forms and Instructions

FormTax YearDescriptionElectronic Options
CD-401S2019S-Corporation Tax Return -  instructionseFile
CD-4052019C-Corporation Tax Return - instructionseFile
CD-405 CW2019Combined Corporate Income Tax Worksheet - instructionseFile
CD-4182019Cooperative or Mutual AssociationeFile
CD-4252019Corporate Tax Credit SummaryeFile
CD-429B2019Underpayment of Estimated Tax by C-Corporations 
CD-V2019Franchise and Corporate Income Payment VouchereFile, Pay Online
CD-V Amended2019Amended Franchise and Corporate Income Payment VouchereFile, Pay Online
NC-EDU2019North Carolina Education Endowment Fund ContributioneFile
NC-Rehab2019Tax Credit - 2019 Historic Rehabilitation Tax Credits - instructionseFile
NC-478 Gen. Instr.2019Tax Credit General Instructions 
NC-4782019Summary of Tax Credits Limited to 50% of Tax - instructionseFile
NC-478G2019Tax Credit - Investing in Renewable Energy Property - instructionseFile
NC-478L2019Tax Credit - Investing in Real Property - instructionseFile
NC-478 Pass-through2019Pass-through Schedule for NC-478 SerieseFile
NC-K12019(For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and CreditseFile
NC-NA2019Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S 

 

2018 Corporate Income and Franchise Tax Forms and Instructions

FormTax YearDescriptionElectronic Options
CD-401S2018S-Corporation Tax Return -  instructionseFile
CD-4052018C-Corporation Tax Return - instructionseFile
CD-405CW2018Combined Corporate Income Tax Worksheet - instructionseFile
CD-4182018Cooperative or Mutual AssociationeFile
CD-4252018Corporate Tax Credit SummaryeFile
CD-429B2018Underpayment of Estimated Tax by C-Corporations 
CD-V2018Franchise and Corporate Income Payment VouchereFile, Pay Online
CD-V Amended2018Amended Franchise and Corporate Income Payment VouchereFile, Pay Online
NC-EDU2018North Carolina Education Endowment Fund ContributioneFile
NC-Rehab2018Tax Credit - 2018 Historic Rehabilitation Tax Credits - instructionseFile
NC-478 Gen. Instr.2018Tax Credit General InstructionseFile
NC-4782018Summary of Tax Credits Limited to 50% of Tax - instructionseFile
NC-478G2018Tax Credit - Investing in Renewable Energy Property - instructionseFile
NC-478L2018Tax Credit - Investing in Real Property - instructionseFile
NC-478 Pass-through2018Pass-through Schedule for NC-478 SerieseFile
NC K-12018(For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and CreditseFile
NC-NA2018Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S 

2017 Corporate Income and Franchise Tax Forms and Instructions

FormTax YearDescriptionElectronic Options
CD-401S2017S-Corporation Tax Return -  instructionseFile
CD-4052017C-Corporation Tax Return - instructionseFile
CD-405CW2017Combined Corporate Income Tax Worksheet - instructionseFile
CD-4182017Cooperative or Mutual AssociationeFile
CD-4252017Corporate Tax Credit SummaryeFile
CD-429B2017Underpayment of Estimated Tax by C-Corporations 
CD-V2017Franchise and Corporate Income Payment VouchereFile, Pay Online
CD-V Amended2017Amended Franchise and Corporate Income Payment VouchereFile, Pay Online
NC-EDU2017North Carolina Education Endowment Fund ContributioneFile
NC-Rehab2017Tax Credit - 2017 Historic Rehabilitation Tax Credits - instructionseFile
NC-478 Gen. Instr.2017Tax Credit General InstructionseFile
NC-4782017Summary of Tax Credits Limited to 50% of Tax - instructionseFile
NC-478G2017Tax Credit - Investing in Renewable Energy Property - instructionseFile
NC-478J2017Tax Credit - Creating Jobs - instructionseFile
NC-478K2017Tax Credit - Investing in Business Property - instructionseFile
NC-478L2017Tax Credit - Investing in Real Property - instructionseFile
NC-478 Pass-through2017Pass-through Schedule for NC-478 SerieseFile
NC K-12017(For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and CreditseFile
NC-NA2017Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S 

 

2016 Corporate Income and Franchise Tax Forms and Instructions

FormTax YearDescriptionElectronic Options
CD-401S2016S-Corporation Tax Return -  instructionseFile
CD-4052016C-Corporation Tax Return - instructionseFile
CD-405CW2016Combined Corporate Income Tax Worksheet - instructionseFile
CD-4182016Cooperative or Mutual AssociationeFile
CD-4252016Corporate Tax Credit SummaryeFile
CD-429B2016Underpayment of Estimated Tax by C-Corporations 
CD-V2016Franchise and Corporate Income Payment VouchereFile, Pay Online
CD-V Amended2016Amended Franchise and Corporate Income Payment VouchereFile, Pay Online
NC-EDU2016North Carolina Education Endowment Fund ContributioneFile
NC-REHAB2016Tax Credit - 2016 Historic Rehabilitation Tax Credits - instructionseFile
NC-478 Gen. Instr.2016Tax Credit General InstructionseFile
NC-4782016Summary of Tax Credits Limited to 50% of Tax - instructionseFile
NC-478G2016Tax Credit - Investing in Renewable Energy Property - instructionseFile
NC-478J2016Tax Credit - Creating Jobs - instructionseFile
NC-478K2016Tax Credit - Investing in Business Property - instructionseFile
NC-478L2016Tax Credit - Investing in Real Property - instructionseFile
NC-478 Pass-through2016Pass-through Schedule for NC-478 SerieseFile
NC K-12016(For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and CreditseFile
NC-NA2016Nonresident 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

FormTax YearDescriptionElectronic Options
NC-478EX2015Application for Delayed Sunset of the Tax Credit for Renewable Energy Property 
NC-478EX-12015Certification of Taxpayer for Delayed Sunset of the Tax Credit for Renewable Energy Property 
NC-478EX-22015Statement of Licensed Engineer for Delayed Sunset of the Tax Credit for Renewable Energy Property 
NC-478EX-32015Statement of CPA for Delayed Sunset of the Tax Credit for Renewable Energy Property 
CD-401S2015S-Corporation Tax Return -  instructionseFile
CD-4052015C-Corporation Tax Return - instructionseFile
CD-405CW2015Combined Corporate Income Tax Worksheet - instructionseFile
CD-4182015Cooperative or Mutual AssociationeFile
CD-4252015Corporate Tax Credit SummaryeFile
CD-429B2015Underpayment of Estimated Tax by C-Corporations 
CD-V2015Franchise and Corporate Income Payment VouchereFile
CD-V Amended2015Amended Franchise and Corporate Income Payment VouchereFile, Pay Online
NC-478 Gen. Instr.2015Tax Credit General InstructionseFile
NC-4782015Summary of Tax Credits Limited to 50% of Tax - instructionseFile
NC-478G2015Tax Credit - Investing in Renewable Energy Property - instructionseFile
NC-478I2015Tax Credit - Research and Development - instructionseFile
NC-478J2015Tax Credit - Creating Jobs - instructionseFile
NC-478K2015Tax Credit - Investing in Business Property - instructionseFile
NC-478L2015Tax Credit - Investing in Real Property - instructionseFile
NC-478 Pass-through2015Pass-through Schedule for NC-478 SerieseFile
NC K-12015(For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and CreditseFile
NC-NA2015Nonresident 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

FormTax YearDescriptionElectronic Options
CD-401S2014S-Corporation Tax Return -  instructionseFile
CD-4052014C-Corporation Tax Return - instructionseFile
CD-405 CW2014Combined Corporate Income Tax Worksheet - instructionseFile
CD-4182014Cooperative or Mutual AssociationeFile
CD-4252014Corporate Tax Credit SummaryeFile
CD-429B2014Underpayment of Estimated Tax by C-Corporations 
CD-V2014Franchise and Corporate Income Payment VouchereFile
CD-V Amended2014Amended Franchise and Corporate Income Payment VouchereFile, Pay Online
NC-478 Gen. Instr.2014Tax Credit General InstructionseFile
NC-4782014Summary of Tax Credits Limited to 50% of Tax - instructionseFile
NC-478B2014Tax Credit - Investing in Machinery and Equipment - instructionseFile
NC-478E2014Tax Credit - Investing in Central Office or Aircraft Facility Property - instructionseFile
NC-478G2014Tax Credit - Investing in Renewable Energy Property - instructionseFile
NC-478I2014Tax Credit - Research and Development - instructionseFile
NC-478J2014Tax Credit - Creating Jobs - instructionseFile
NC-478K2014Tax Credit - Investing in Business Property - instructionseFile
NC-478L2014Tax Credit - Investing in Real Property - instructionseFile
NC-478 Pass-through2014Pass-through Schedule for NC-478 SerieseFile
NC K-12014(For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and CreditseFile
NC-NA2014Nonresident 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

FormTax YearDescriptionElectronic Options
CD-401S2013S-Corporation Tax Return -  instructions 
CD-4052013C-Corporation Tax Return - instructions 
CD-405CW2013Combined Corporate Income Tax Worksheet - instructions 
CD-4182013Cooperative or Mutual Association 
CD-4252013Corporate Tax Credit Summary 
CD-429B2013Underpayment of Estimated Tax by C-Corporations 
CD-V Amended2013Amended Franchise and Corporate Income Payment VoucherPay Online
NC-4152013Tax Credit for Qualifying Expenses of a Film or Television Production Company 
NC-478 3J Eligibility2013Tax Credit for Growing Businesses Article 3J Eligibility Requirements 
NC-478 3J Supplement2013Article 3J Qualifying Information Supplement - instructions 
NC-478 Gen. Instr.2013Tax Credit General Instructions 
NC-4782013Summary of Tax Credits Limited to 50% of Tax - instructions 
NC-478B2013Tax Credit - Investing in Machinery and Equipment - instructions 
NC-478E2013Tax Credit - Investing in Central Office or Aircraft Facility Property - instructions 
NC-478G2013Tax Credit - Investing in Renewable Energy Property - instructions 
NC-478I2013Tax Credit - Research and Development - instructions 
NC-478J2013Tax Credit - Creating Jobs - instructions 
NC-478K2013Tax Credit - Investing in Business Property - instructions 
NC-478L2013Tax Credit - Investing in Real Property - instructions 
NC-478 Pass-through2013Pass-through Schedule for NC-478 Series 
NC K-12013(For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits 
NC-NA2013(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.