A separate legal entity owned through shares. 'C corp' and 'S corp' are not entity types - they are federal tax elections made after formation, on the same underlying corporation.
y (PDF) PC-03 • $75.00 • Form used to amend current Certificate of Authority for a registered foreign PC. Upload PC-03 PDF Articles of Incorporation (PDF) PC-05 • $125.00 • Form used to register a North Carolina Professional Corporation Business Creation Professional Limited Liability Companies Application for Certificate of Author
| Filing | Fee | When it is due |
|---|---|---|
| Annual Report (Corporation) | $25 | Due on the 15th day of the fourth month after the close of the tax year, every year. |
About $25 a year to stay in good standing at today’s fees, counting only recurring filings and spreading anything filed less often across the years between. One-time filings and taxes are excluded.
Due on the 15th day of the fourth month after the close of the tax year, every year.
Online $21.00* Paper $25.00 Limited Liability Company (LLC or L3C) Your report is due on April 15th of each year after the year of creation.
The deadlines above are the rules. Your actual dates depend on when you form, so the calendar is built from your formation date — free, no account.
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