Franchise Tax Information

NOTICE: The information included on this website is to be used only as a guide in the preparation of a North Carolina corporate income and franchise tax return. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances.

• Taxpayers' Bill of Rights
• N.C. Corporate Income & Franchise Tax Forms

Filing Requirements

• Who Should File
• Due Date
• Exception to the General Statute of Limitations for Certain Events
• Short Period Returns
• Mergers
• Exempt Corporations

General Information

• Tax Rate
• Technical Bulletins
• Administrative Code