Corporate Tax Forms and Instructions
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Tab/Accordion Items
| Form | Tax Year | Description | Electronic Options |
|---|---|---|---|
| CD-429 | 2025 | Corporate Estimated Income Tax | eFile, Pay Online |
| CD-429 PTE | 2025 | Taxed S Corporation Estimated Income Tax | |
| NC-14 | 2025 | Notice of Contingent Event or Request to Extend Statute of Limitations | |
| NC-19 | 2025 | Claim for Refund of Taxes | |
| NC-AC | 2025 | Business Address Correction | |
| NC-CICN | 2025 | Critical Infrastructure Company Notification - instructions | |
| Sched. NBI | 2025 | Nonresident Business Information Schedule | |
| NC-NBN | 2025 | Nonresident Business Notification - instructions | |
| Sched. NEI | 2025 | Nonresident Employee Information Schedule | |
| NC-1099NRS | 2025 | Report of Sale of Real Property by Nonresidents | File Online |
| Form | Tax Year | Description | Electronic Options |
|---|---|---|---|
| CD-401S | 2024 | S-Corporation Tax Return - instructions | eFile |
| CD-405 | 2024 | C-Corporation Tax Return - instructions | eFile |
| CD-405 CW | 2024 | Combined Corporate Income Tax Worksheet - instructions | eFile |
| CD-418 | 2024 | Cooperative or Mutual Association | eFile |
| CD-419 | 2024 | Application for Extension for Franchise and Corporate Income Tax | eFile, File and/or Pay Online |
| CD-425 | 2024 | Corporate Tax Credit Summary | eFile |
| CD-429B | 2024 | Underpayment of Estimated Tax by C-Corporations | |
| NC-429B PTE | 2024 | Underpayment of Estimated Tax by Taxed Pass-Through Entities | |
| CD-V | 2024 | Franchise and Corporate Income Payment Voucher | eFile, Pay Online |
| CD-V Amended | 2024 | Amended Franchise and Corporate Income Payment Voucher | eFile, Pay Online |
| NC-EDU | 2024 | North Carolina Education Endowment Fund Contribution | eFile |
| NC-Rehab | 2024 | Tax Credit - Historic Rehabilitation Tax Credits - instructions | eFile |
| NC-478 Gen. Instr. | 2024 | NC-478 Tax Credit General Instructions | |
| NC-478 | 2024 | Summary of Tax Credits Limited to 50% of Tax - instructions | eFile |
| NC-478 Pass-through | 2024 | Pass-through Schedule for NC-478 Series | eFile |
| NC K-1 | 2024 | (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits | eFile |
| NC K-1 Supplemental Schedule | 2024 | Owner or Beneficiary's Share of NC Additions and Deductions | eFile |
| NC-NA | 2024 | Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S | |
| NC-PE | 2024 | NC Additions and Deductions for Pass-through Entities, Estates, and Trusts | eFile |
| Form | Tax Year | Description | Electronic Options |
|---|---|---|---|
| CD-401S | 2023 | S-Corporation Tax Return - instructions | eFile |
| CD-405 | 2023 | C-Corporation Tax Return - instructions | eFile |
| CD-405 CW | 2023 | Combined Corporate Income Tax Worksheet - instructions | eFile |
| CD-418 | 2023 | Cooperative or Mutual Association | eFile |
| CD-419 | 2023 | Application for Extension for Franchise and Corporate Income Tax | eFile, File and/or Pay Online |
| CD-425 | 2023 | Corporate Tax Credit Summary | eFile |
| CD-429B | 2023 | Underpayment of Estimated Tax by C-Corporations | |
| NC-429B PTE | 2023 | Underpayment of Estimated Tax by Taxed Pass-Through Entities | |
| CD-V | 2023 | Franchise and Corporate Income Payment Voucher | eFile, Pay Online |
| CD-V Amended | 2023 | Amended Franchise and Corporate Income Payment Voucher | eFile, Pay Online |
| NC-EDU | 2023 | North Carolina Education Endowment Fund Contribution | eFile |
| NC-Rehab | 2023 | Tax Credit - Historic Rehabilitation Tax Credits - instructions | eFile |
| NC-478 Gen. Instr. | 2023 | NC-478 Tax Credit General Instructions | |
| NC-478 | 2023 | Summary of Tax Credits Limited to 50% of Tax - instructions | eFile |
| NC-478 Pass-through | 2023 | Pass-through Schedule for NC-478 Series | eFile |
| NC-K1 | 2023 | (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits | eFile |
| NC-K1 Supplemental Schedule | 2023 | Owner or Beneficiary's Share of NC Additions and Deductions | eFile |
| NC-NA | 2023 | Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S | |
| NC-PE | 2023 | NC Additions and Deductions for Pass-through Entities, Estates, and Trusts | eFile |
| Form | Tax Year | Description | Electronic Options |
|---|---|---|---|
| CD-401S | 2022 | S-Corporation Tax Return - instructions | eFile |
| CD-405 | 2022 | C-Corporation Tax Return - instructions | eFile |
| CD-405 CW | 2022 | Combined Corporate Income Tax Worksheet - instructions | eFile |
| CD-418 | 2022 | Cooperative or Mutual Association | eFile |
| CD-425 | 2022 | Corporate Tax Credit Summary | eFile |
| CD-429B | 2022 | Underpayment of Estimated Tax by C-Corporations | |
| CD-V | 2022 | Franchise and Corporate Income Payment Voucher | eFile, Pay Online |
| CD-V Amended | 2022 | Amended Franchise and Corporate Income Payment Voucher | eFile, Pay Online |
| NC-Rehab | 2022 | Tax Credit - Historic Rehabilitation Tax Credits - instructions | eFile |
| NC-478 Gen. Instr. | 2022 | NC-478 Tax Credit General Instructions | |
| NC-478 | 2022 | Summary of Tax Credits Limited to 50% of Tax - instructions | eFile |
| NC-478 Pass-through | 2022 | Pass-through Schedule for NC-478 Series | eFile |
| NC-K1 | 2022 | (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits | eFile |
| NC-K1 Supplemental Schedule | 2022 | Owner or Beneficiary's Share of NC Additions and Deductions | eFile |
| NC-PE | 2022 | NC Additions and Deductions for Pass-Through Entities, Estates, and Trusts | eFile |
2021 Corporate Income and Franchise Tax Forms and Instructions
| Form | Tax Year | Description | Electronic Options |
|---|---|---|---|
| CD-401S | 2021 | S-Corporation Tax Return - instructions | eFile |
| CD-405 | 2021 | C-Corporation Tax Return - instructions | eFile |
| CD-405 CW | 2021 | Combined Corporate Income Tax Worksheet - instructions | eFile |
| CD-418 | 2021 | Cooperative or Mutual Association | eFile |
| CD-425 | 2021 | Corporate Tax Credit Summary | eFile |
| CD-429B | 2021 | Underpayment of Estimated Tax by C-Corporations | |
| CD-V | 2021 | Franchise and Corporate Income Payment Voucher | eFile, Pay Online |
| CD-V Amended | 2021 | Amended Franchise and Corporate Income Payment Voucher | eFile, Pay Online |
| NC-Rehab | 2021 | Tax Credit - Historic Rehabilitation Tax Credits - instructions | eFile |
| NC-478 Gen. Instr. | 2021 | NC-478 Tax Credit General Instructions | |
| NC-478 | 2021 | Summary of Tax Credits Limited to 50% of Tax - instructions | eFile |
| NC-478G | 2021 | Tax Credit - Investing in Renewable Energy Property - instructions | eFile |
| NC-478 Pass-through | 2021 | Pass-through Schedule for NC-478 Series | eFile |
| NC-K1 | 2021 | (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits | eFile |
| NC-K1 Supplemental Schedule | 2021 | Owner or Beneficiary's Share of NC Additions and Deductions | eFile |
| NC-PE | 2021 | NC Additions and Deductions for Pass-Through Entities, Estates, and Trusts | eFile |
2020 Corporate Income and Franchise Tax Forms and Instructions
| Form | Tax Year | Description | Electronic Options |
|---|---|---|---|
| CD-401S | 2020 | S-Corporation Tax Return - instructions | eFile |
| CD-405 | 2020 | C-Corporation Tax Return - instructions | eFile |
| CD-405 CW | 2020 | Combined Corporate Income Tax Worksheet - instructions | eFile |
| CD-418 | 2020 | Cooperative or Mutual Association | eFile |
| CD-425 | 2020 | Corporate Tax Credit Summary | eFile |
| CD-429B | 2020 | Underpayment of Estimated Tax by C-Corporations | |
| CD-V | 2020 | Franchise and Corporate Income Payment Voucher | eFile, Pay Online |
| CD-V Amended | 2020 | Amended Franchise and Corporate Income Payment Voucher | eFile, Pay Online |
| NC-Rehab | 2020 | Tax Credit - Historic Rehabilitation Tax Credits - instructions | eFile |
| NC-478 Gen. Instr. | 2020 | Tax Credit General Instructions | |
| NC-478 | 2020 | Summary of Tax Credits Limited to 50% of Tax - instructions | eFile |
| NC-478G | 2020 | Tax Credit - Investing in Renewable Energy Property - instructions | eFile |
| NC-478 Pass-through | 2020 | Pass-through Schedule for NC-478 Series | eFile |
| NC-K1 | 2020 | (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits | eFile |
2019 Corporate Income and Franchise Tax Forms and Instructions
| Form | Tax Year | Description | Electronic Options |
|---|---|---|---|
| CD-401S | 2019 | S-Corporation Tax Return - instructions | eFile |
| CD-405 | 2019 | C-Corporation Tax Return - instructions | eFile |
| CD-405 CW | 2019 | Combined Corporate Income Tax Worksheet - instructions | eFile |
| CD-418 | 2019 | Cooperative or Mutual Association | eFile |
| CD-425 | 2019 | Corporate Tax Credit Summary | eFile |
| CD-429B | 2019 | Underpayment of Estimated Tax by C-Corporations | |
| CD-V | 2019 | Franchise and Corporate Income Payment Voucher | eFile, Pay Online |
| CD-V Amended | 2019 | Amended Franchise and Corporate Income Payment Voucher | eFile, Pay Online |
| NC-Rehab | 2019 | Tax Credit - 2019 Historic Rehabilitation Tax Credits - instructions | eFile |
| NC-478 Gen. Instr. | 2019 | Tax Credit General Instructions | |
| NC-478 | 2019 | Summary of Tax Credits Limited to 50% of Tax - instructions | eFile |
| NC-478G | 2019 | Tax Credit - Investing in Renewable Energy Property - instructions | eFile |
| NC-478 Pass-through | 2019 | Pass-through Schedule for NC-478 Series | eFile |
| NC-K1 | 2019 | (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits | eFile |
2018 Corporate Income and Franchise Tax Forms and Instructions
| Form | Tax Year | Description | Electronic Options |
|---|---|---|---|
| CD-401S | 2018 | S-Corporation Tax Return - instructions | eFile |
| CD-405 | 2018 | C-Corporation Tax Return - instructions | eFile |
| CD-405CW | 2018 | Combined Corporate Income Tax Worksheet - instructions | eFile |
| CD-418 | 2018 | Cooperative or Mutual Association | eFile |
| CD-425 | 2018 | Corporate Tax Credit Summary | eFile |
| CD-429B | 2018 | Underpayment of Estimated Tax by C-Corporations | |
| CD-V | 2018 | Franchise and Corporate Income Payment Voucher | eFile, Pay Online |
| CD-V Amended | 2018 | Amended Franchise and Corporate Income Payment Voucher | eFile, Pay Online |
| NC-Rehab | 2018 | Tax Credit - 2018 Historic Rehabilitation Tax Credits - instructions | eFile |
| NC-478 Gen. Instr. | 2018 | Tax Credit General Instructions | eFile |
| NC-478 | 2018 | Summary of Tax Credits Limited to 50% of Tax - instructions | eFile |
| NC-478G | 2018 | Tax Credit - Investing in Renewable Energy Property - instructions | eFile |
| NC-478 Pass-through | 2018 | Pass-through Schedule for NC-478 Series | eFile |
| NC K-1 | 2018 | (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits | eFile |
2017 Corporate Income and Franchise Tax Forms and Instructions
| Form | Tax Year | Description | Electronic Options |
|---|---|---|---|
| CD-401S | 2017 | S-Corporation Tax Return - instructions | eFile |
| CD-405 | 2017 | C-Corporation Tax Return - instructions | eFile |
| CD-405CW | 2017 | Combined Corporate Income Tax Worksheet - instructions | eFile |
| CD-418 | 2017 | Cooperative or Mutual Association | eFile |
| CD-425 | 2017 | Corporate Tax Credit Summary | eFile |
| CD-429B | 2017 | Underpayment of Estimated Tax by C-Corporations | |
| CD-V | 2017 | Franchise and Corporate Income Payment Voucher | eFile, Pay Online |
| CD-V Amended | 2017 | Amended Franchise and Corporate Income Payment Voucher | eFile, Pay Online |
| NC-Rehab | 2017 | Tax Credit - 2017 Historic Rehabilitation Tax Credits - instructions | eFile |
| NC-478 Gen. Instr. | 2017 | Tax Credit General Instructions | eFile |
| NC-478 | 2017 | Summary of Tax Credits Limited to 50% of Tax - instructions | eFile |
| NC-478G | 2017 | Tax Credit - Investing in Renewable Energy Property - instructions | eFile |
| NC-478 Pass-through | 2017 | Pass-through Schedule for NC-478 Series | eFile |
| NC K-1 | 2017 | (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits | eFile |
2016 Corporate Income and Franchise Tax Forms and Instructions
| Form | Tax Year | Description | Electronic Options |
|---|---|---|---|
| CD-401S | 2016 | S-Corporation Tax Return - instructions | eFile |
| CD-405 | 2016 | C-Corporation Tax Return - instructions | eFile |
| CD-405CW | 2016 | Combined Corporate Income Tax Worksheet - instructions | eFile |
| CD-418 | 2016 | Cooperative or Mutual Association | eFile |
| CD-425 | 2016 | Corporate Tax Credit Summary | eFile |
| CD-429B | 2016 | Underpayment of Estimated Tax by C-Corporations | |
| CD-V | 2016 | Franchise and Corporate Income Payment Voucher | eFile, Pay Online |
| CD-V Amended | 2016 | Amended Franchise and Corporate Income Payment Voucher | eFile, Pay Online |
| NC-REHAB | 2016 | Tax Credit - 2016 Historic Rehabilitation Tax Credits - instructions | eFile |
| NC-478 Gen. Instr. | 2016 | Tax Credit General Instructions | eFile |
| NC-478 | 2016 | Summary of Tax Credits Limited to 50% of Tax - instructions | eFile |
| NC-478G | 2016 | Tax Credit - Investing in Renewable Energy Property - instructions | eFile |
| NC-478 Pass-through | 2016 | Pass-through Schedule for NC-478 Series | eFile |
| NC K-1 | 2016 | (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits | eFile |
Traditional Web Form Instructions
You must print this form and complete it by hand.
Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.
Do not use red ink (use black or blue).
Do not use dollar signs, commas, or other punctuation marks or symbols.
Do not submit photocopies of returns. Submit original returns only.
Do not use brackets for negative numbers.
Do not select "no graphics" options on your printer.
2015 Corporate Income and Franchise Tax Forms and Instructions
| Form | Tax Year | Description | Electronic Options |
|---|---|---|---|
| CD-401S | 2015 | S-Corporation Tax Return - instructions | eFile |
| CD-405 | 2015 | C-Corporation Tax Return - instructions | eFile |
| CD-405CW | 2015 | Combined Corporate Income Tax Worksheet - instructions | eFile |
| CD-418 | 2015 | Cooperative or Mutual Association | eFile |
| CD-425 | 2015 | Corporate Tax Credit Summary | eFile |
| CD-429B | 2015 | Underpayment of Estimated Tax by C-Corporations | |
| CD-V | 2015 | Franchise and Corporate Income Payment Voucher | eFile |
| CD-V Amended | 2015 | Amended Franchise and Corporate Income Payment Voucher | eFile, Pay Online |
| NC-478 Gen. Instr. | 2015 | Tax Credit General Instructions | eFile |
| NC-478 | 2015 | Summary of Tax Credits Limited to 50% of Tax - instructions | eFile |
| NC-478G | 2015 | Tax Credit - Investing in Renewable Energy Property - instructions | eFile |
| NC-478I | 2015 | Tax Credit - Research and Development - instructions | eFile |
| NC-478 Pass-through | 2015 | Pass-through Schedule for NC-478 Series | eFile |
| NC K-1 | 2015 | (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits | eFile |
Traditional Web Form Instructions
You must print this form and complete it by hand.
Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.
Do not use red ink (use black or blue).
Do not use dollar signs, commas, or other punctuation marks or symbols.
Do not submit photocopies of returns. Submit original returns only.
Do not use brackets for negative numbers.
Do not select "no graphics" options on your printer.
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