The North Carolina Department of Revenue now accepts electronically-filed corporation income tax returns. However, the NC DoR "DOES NOT permit or accommodate the e-filing of annual reports."

That means corporate taxpayers who file electronic income tax returns must file their NC annual reports directly with the North Carolina Secretary of State.

More about the process and related expenses from "E-filing Your Corporation’s Tax Returns? Remember, Annual Reports Must Be Filed at the Secretary of State’s Office."