Businesses and corporate attorneys take note: Effective January 1, 2018, there will be a major change to the Business Annual Report filing requirements in North Carolina.

Effective January 1, 2018, all corporation Annual Reports must be filed directly with the Secretary of State's Office.

Prior to the change, corporations could file their North Carolina income tax returns and North Carolina Annual Reports together with the N. C. Department of Revenue. Now, effective January 1, 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 start with Secretary of State link for annual reports for instructions for completing and filing Annual Reports: https://www.sosnc.gov/divisions/business_registration/annual_report