According to G.S. 55-16-22(c), business corporation annual reports, with the exception of professional corporations that are not required to file annual reports, are due by the due date for filing the corporation’s income and franchise tax returns. The fee is $25.
LLC annual reports are due for the year in which they are filed. In other words, any LLC in existence on or before April 15th of any given year owes an annual report for that year. An LLC that forms on April 15th would owe an annual report for that year. An LLC that forms on April 16th (or after) is not in existence when the due date for an annual report occurs for that calendar year; therefore, LLCs that form after April 15th will not owe an annual report until the next year. The fee is $200.
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