North Carolina business filing dates, 2027

State-level due dates for businesses filing in North Carolina. Every line links to the official page it came from, with the date that page was read. Where no official source has been verified, the line says so instead of showing a date.

Add to Google Calendar Add to Apple or Outlook Download .ics52 dated lines in the calendar file · sources last read 2026-09-23

Income / franchise tax return

1 date

The annual return for the business’s tax year, and in franchise-tax states the report that keeps the entity in good standing. Which form and which date depend on the entity type and the tax year. Where the source grants an extension, it extends the time to file; the source says whether it also extends the time to pay.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Form CD-405 corporate income and franchise tax returncalendar-year C corporation Source text “(b) Except as otherwise provided in this section, the return of a corporation shall be filed on or before the fifteenth day of the fourth month following the close of its income year. An income year ending on any day other than the last day of the month shall be deemed to end on the last day of the calendar month ending nearest to the last day of a taxpayer's actual income year.”verbatim · ncleg.gov · retrieved 2026-09-23 “(c) In the case of mutual associations formed under G.S. 54-111 through 54-128 to conduct agricultural business on the mutual plan and marketing associations organized under G.S. 54-129 through 54-158, which are required to file under subsection (a)(9) of G.S. 105-130.11, a return made on the basis of a calendar year shall be filed on or before the fifteenth day of the September following the close of the calendar year, and a return made on the basis of a fiscal year shall be filed on or before the fifteenth day of the ninth month following the close of the fiscal year.”verbatim · ncleg.gov · retrieved 2026-09-23 “(d1) Organizations described in G.S. 105-130.11(a)(1), (3), (4), (5), (6), (7) and (8) that are required to file a return under G.S. 105-130.11(b) shall file a return made on the basis of a calendar year on or before the fifteenth day of May following the close of the calendar year and a return made on the basis of a fiscal year on or before the fifteenth day of the fifth month following the close of the fiscal year.”verbatim · ncleg.gov · retrieved 2026-09-23 “(g) A corporation that files a federal return pursuant to section 6072(c) of the Code shall file its return on or before the fifteenth day of the seventh month following the close of its income year.”verbatim · ncleg.gov · retrieved 2026-09-23	Applies toA C corporation formed in the United States that the preparer does not attest is a cooperative (agricultural mutual or marketing association, 9th month) or an exempt organization (5th month): the return is due the 15th day of the 4th month after its income year closes (a year ending on another day is treated as ending on the last day of the nearest month). Foreign corporations filing under IRC §6072(c) (7th month) are not covered.	Due ruleCD-405: 15th day of the 4th month after the tax year endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Apr 15ThuCD-405 State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-130.17.html (official source, opens in a new tab)retrieved 2026-09-23

Form CD-405 corporate income and franchise tax returncalendar-year C corporation

Source text

“(b) Except as otherwise provided in this section, the return of a corporation shall be filed on or before the fifteenth day of the fourth month following the close of its income year. An income year ending on any day other than the last day of the month shall be deemed to end on the last day of the calendar month ending nearest to the last day of a taxpayer's actual income year.”verbatim · ncleg.gov · retrieved 2026-09-23

“(c) In the case of mutual associations formed under G.S. 54-111 through 54-128 to conduct agricultural business on the mutual plan and marketing associations organized under G.S. 54-129 through 54-158, which are required to file under subsection (a)(9) of G.S. 105-130.11, a return made on the basis of a calendar year shall be filed on or before the fifteenth day of the September following the close of the calendar year, and a return made on the basis of a fiscal year shall be filed on or before the fifteenth day of the ninth month following the close of the fiscal year.”verbatim · ncleg.gov · retrieved 2026-09-23

“(d1) Organizations described in G.S. 105-130.11(a)(1), (3), (4), (5), (6), (7) and (8) that are required to file a return under G.S. 105-130.11(b) shall file a return made on the basis of a calendar year on or before the fifteenth day of May following the close of the calendar year and a return made on the basis of a fiscal year on or before the fifteenth day of the fifth month following the close of the fiscal year.”verbatim · ncleg.gov · retrieved 2026-09-23

“(g) A corporation that files a federal return pursuant to section 6072(c) of the Code shall file its return on or before the fifteenth day of the seventh month following the close of its income year.”verbatim · ncleg.gov · retrieved 2026-09-23

Applies toA C corporation formed in the United States that the preparer does not attest is a cooperative (agricultural mutual or marketing association, 9th month) or an exempt organization (5th month): the return is due the 15th day of the 4th month after its income year closes (a year ending on another day is treated as ending on the last day of the nearest month). Foreign corporations filing under IRC §6072(c) (7th month) are not covered.

Due ruleCD-405: 15th day of the 4th month after the tax year endsA date on a weekend moves to the next business day; state holidays are not compiled.

2027 dates

Apr 15ThuCD-405

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-130.17.htmlretrieved 2026-09-23

Estimated tax

14 dates

Installments paid during the year toward the year’s tax. Whether a business must pay them depends on its expected liability, which this page cannot know; the lines show when installments fall due for those who must.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Individual estimated taxSchedule C filer Source text “(c) For purposes of this section there shall be four required installments for each taxable year with the time for payment of the installments as follows: (1) First installment - April 15 of taxable year; (2) Second installment - June 15 of taxable year; (3) Third installment - September 15 of taxable year; and (4) Fourth installment - January 15 of following taxable year.”verbatim · ncleg.gov · retrieved 2026-09-23	Applies toAn individual (including a sole proprietor) required to pay North Carolina estimated tax pays installments by April 15, June 15 and September 15 of the taxable year and January 15 of the following year.	Due rule1st installment: April 15 of the year the calendar year begins; 2nd installment: June 15 of the year the calendar year begins; 3rd installment: September 15 of the year the calendar year begins; 4th installment: January 15 of the year after the calendar year beginsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Jan 15Fri4th installment Apr 15Thu1st installment Jun 15Tue2nd installment Sep 15Wed3rd installment State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-163.15.html (official source, opens in a new tab)retrieved 2026-09-23
Corporate estimated taxcalendar-year C corporation, $500 of estimated tax reached by the 4th month installment Source text “(1) If, before the 1st day of the 4th month of the taxable year, the corporation's estimated tax equals or exceeds five hundred dollars ($500.00), the corporation shall pay the estimated tax in four equal installments on or before the 15th day of the 4th, 6th, 9th and 12th months of the taxable year.”verbatim · ncleg.gov · retrieved 2026-09-23 “(2) If, after the last day of the 3rd month and before the 1st day of the 6th month of the taxable year, the corporation's estimated tax equals or exceeds five hundred dollars ($500.00), the corporation shall pay the estimated tax in three equal installments on or before the 15th day of the 6th, 9th and 12th months of the taxable year.”verbatim · ncleg.gov · retrieved 2026-09-23 “(3) If, after the last day of the 5th month and before the 1st day of the 9th month of the taxable year, the corporation's estimated tax equals or exceeds five hundred dollars ($500.00), the corporation shall pay the estimated tax in two equal installments on or before the 15th day of the 9th and 12th months.”verbatim · ncleg.gov · retrieved 2026-09-23 “(4) If, after the last day of the 8th month and before the 1st day of the 12th month of the taxable year, the corporation's estimated tax equals or exceeds five hundred dollars ($500.00), the corporation shall pay the estimated tax on or before the 15th day of the 12th month of the taxable year.”verbatim · ncleg.gov · retrieved 2026-09-23	Applies toA corporation whose estimated tax reaches $500 pays equal installments from the installment period in which it first reaches $500, as the preparer declares it: before the 4th month, the 15th day of the 4th, 6th, 9th and 12th months; before the 6th month, the 6th, 9th and 12th; before the 9th month, the 9th and 12th; before the 12th month, the 12th.	Due ruleInstallment (4th month): 15th day of the 4th month of the tax year; Installment (6th month): 15th day of the 6th month of the tax year; Installment (9th month): 15th day of the 9th month of the tax year; Installment (12th month): 15th day of the 12th month of the tax yearA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Apr 15ThuInstallment (4th month) Jun 15TueInstallment (6th month) Sep 15WedInstallment (9th month) Dec 15WedInstallment (12th month) State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-163.40.html (official source, opens in a new tab)retrieved 2026-09-23
Corporate estimated taxcalendar-year C corporation, $500 of estimated tax reached by the 6th month installment Source text “(1) If, before the 1st day of the 4th month of the taxable year, the corporation's estimated tax equals or exceeds five hundred dollars ($500.00), the corporation shall pay the estimated tax in four equal installments on or before the 15th day of the 4th, 6th, 9th and 12th months of the taxable year.”verbatim · ncleg.gov · retrieved 2026-09-23 “(2) If, after the last day of the 3rd month and before the 1st day of the 6th month of the taxable year, the corporation's estimated tax equals or exceeds five hundred dollars ($500.00), the corporation shall pay the estimated tax in three equal installments on or before the 15th day of the 6th, 9th and 12th months of the taxable year.”verbatim · ncleg.gov · retrieved 2026-09-23 “(3) If, after the last day of the 5th month and before the 1st day of the 9th month of the taxable year, the corporation's estimated tax equals or exceeds five hundred dollars ($500.00), the corporation shall pay the estimated tax in two equal installments on or before the 15th day of the 9th and 12th months.”verbatim · ncleg.gov · retrieved 2026-09-23 “(4) If, after the last day of the 8th month and before the 1st day of the 12th month of the taxable year, the corporation's estimated tax equals or exceeds five hundred dollars ($500.00), the corporation shall pay the estimated tax on or before the 15th day of the 12th month of the taxable year.”verbatim · ncleg.gov · retrieved 2026-09-23	Applies toA corporation whose estimated tax reaches $500 pays equal installments from the installment period in which it first reaches $500, as the preparer declares it: before the 4th month, the 15th day of the 4th, 6th, 9th and 12th months; before the 6th month, the 6th, 9th and 12th; before the 9th month, the 9th and 12th; before the 12th month, the 12th.	Due ruleInstallment (6th month): 15th day of the 6th month of the tax year; Installment (9th month): 15th day of the 9th month of the tax year; Installment (12th month): 15th day of the 12th month of the tax yearA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Jun 15TueInstallment (6th month) Sep 15WedInstallment (9th month) Dec 15WedInstallment (12th month) State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-163.40.html (official source, opens in a new tab)retrieved 2026-09-23
Corporate estimated taxcalendar-year C corporation, $500 of estimated tax reached by the 9th month installment Source text “(1) If, before the 1st day of the 4th month of the taxable year, the corporation's estimated tax equals or exceeds five hundred dollars ($500.00), the corporation shall pay the estimated tax in four equal installments on or before the 15th day of the 4th, 6th, 9th and 12th months of the taxable year.”verbatim · ncleg.gov · retrieved 2026-09-23 “(2) If, after the last day of the 3rd month and before the 1st day of the 6th month of the taxable year, the corporation's estimated tax equals or exceeds five hundred dollars ($500.00), the corporation shall pay the estimated tax in three equal installments on or before the 15th day of the 6th, 9th and 12th months of the taxable year.”verbatim · ncleg.gov · retrieved 2026-09-23 “(3) If, after the last day of the 5th month and before the 1st day of the 9th month of the taxable year, the corporation's estimated tax equals or exceeds five hundred dollars ($500.00), the corporation shall pay the estimated tax in two equal installments on or before the 15th day of the 9th and 12th months.”verbatim · ncleg.gov · retrieved 2026-09-23 “(4) If, after the last day of the 8th month and before the 1st day of the 12th month of the taxable year, the corporation's estimated tax equals or exceeds five hundred dollars ($500.00), the corporation shall pay the estimated tax on or before the 15th day of the 12th month of the taxable year.”verbatim · ncleg.gov · retrieved 2026-09-23	Applies toA corporation whose estimated tax reaches $500 pays equal installments from the installment period in which it first reaches $500, as the preparer declares it: before the 4th month, the 15th day of the 4th, 6th, 9th and 12th months; before the 6th month, the 6th, 9th and 12th; before the 9th month, the 9th and 12th; before the 12th month, the 12th.	Due ruleInstallment (9th month): 15th day of the 9th month of the tax year; Installment (12th month): 15th day of the 12th month of the tax yearA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Sep 15WedInstallment (9th month) Dec 15WedInstallment (12th month) State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-163.40.html (official source, opens in a new tab)retrieved 2026-09-23
Corporate estimated taxcalendar-year C corporation, $500 of estimated tax reached by the 12th month installment Source text “(1) If, before the 1st day of the 4th month of the taxable year, the corporation's estimated tax equals or exceeds five hundred dollars ($500.00), the corporation shall pay the estimated tax in four equal installments on or before the 15th day of the 4th, 6th, 9th and 12th months of the taxable year.”verbatim · ncleg.gov · retrieved 2026-09-23 “(2) If, after the last day of the 3rd month and before the 1st day of the 6th month of the taxable year, the corporation's estimated tax equals or exceeds five hundred dollars ($500.00), the corporation shall pay the estimated tax in three equal installments on or before the 15th day of the 6th, 9th and 12th months of the taxable year.”verbatim · ncleg.gov · retrieved 2026-09-23 “(3) If, after the last day of the 5th month and before the 1st day of the 9th month of the taxable year, the corporation's estimated tax equals or exceeds five hundred dollars ($500.00), the corporation shall pay the estimated tax in two equal installments on or before the 15th day of the 9th and 12th months.”verbatim · ncleg.gov · retrieved 2026-09-23 “(4) If, after the last day of the 8th month and before the 1st day of the 12th month of the taxable year, the corporation's estimated tax equals or exceeds five hundred dollars ($500.00), the corporation shall pay the estimated tax on or before the 15th day of the 12th month of the taxable year.”verbatim · ncleg.gov · retrieved 2026-09-23	Applies toA corporation whose estimated tax reaches $500 pays equal installments from the installment period in which it first reaches $500, as the preparer declares it: before the 4th month, the 15th day of the 4th, 6th, 9th and 12th months; before the 6th month, the 6th, 9th and 12th; before the 9th month, the 9th and 12th; before the 12th month, the 12th.	Due ruleInstallment (12th month): 15th day of the 12th month of the tax yearA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Dec 15WedInstallment (12th month) State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-163.40.html (official source, opens in a new tab)retrieved 2026-09-23

Withholding

16 dates · 1 not dated yet

Returns and deposits of income tax withheld from employees’ wages. The agency assigns each employer a deposit frequency, usually from its past liability, so the dates differ by frequency.

Why no dates: Every date shown here is checked against its official source.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Withholding return and payment (NC-5)monthly withholding filer Source text “A quarterly return covers a calendar quarter and is due by the last day of the month following the end of the quarter. (c) Monthly. - An employer who withholds an average of at least two hundred fifty dollars ($250.00) but less than two thousand dollars ($2,000) from wages each month must file a return and pay the withheld taxes on a monthly basis. A return for the months of January through November is due by the 15th day of the month following the end of the month covered by the return. A return for the month of December is due the following January 31. (d) Semiweekly. - An employer who withholds an average of at least two thousand dollars ($2,000) of State income taxes from wages each month shall file a return by the date set under the Code for filing a return for federal employment taxes attributable to the same wages and shall pay the withheld State taxes by the date set under the Code for depositing or paying federal employment taxes”verbatim · ncleg.gov · retrieved 2026-09-23	Applies toBy average monthly withholding: under $250 quarterly, by the last day of the month after the quarter; $250 to under $2,000 monthly, by the 15th of the next month (December by January 31); $2,000 or more semiweekly, on the federal deposit dates.	Due ruleNC-5 (January): February 15 of the year the calendar year begins; NC-5 (February): March 15 of the year the calendar year begins; NC-5 (March): April 15 of the year the calendar year begins; NC-5 (April): May 15 of the year the calendar year begins; NC-5 (May): June 15 of the year the calendar year begins; NC-5 (June): July 15 of the year the calendar year begins; NC-5 (July): August 15 of the year the calendar year begins; NC-5 (August): September 15 of the year the calendar year begins; NC-5 (September): October 15 of the year the calendar year begins; NC-5 (October): November 15 of the year the calendar year begins; NC-5 (November): December 15 of the year the calendar year begins; NC-5 (December): January 31 of the year after the calendar year endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Feb 1MonNC-5 (December) · moved from Sun Jan 31 Feb 15MonNC-5 (January) Mar 15MonNC-5 (February) Apr 15ThuNC-5 (March) May 17MonNC-5 (April) · moved from Sat May 15 Jun 15TueNC-5 (May) Jul 15ThuNC-5 (June) Aug 16MonNC-5 (July) · moved from Sun Aug 15 Sep 15WedNC-5 (August) Oct 15FriNC-5 (September) Nov 15MonNC-5 (October) Dec 15WedNC-5 (November) State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-163.6.html (official source, opens in a new tab)retrieved 2026-09-23
Withholding return and payment (NC-5)quarterly withholding filer Source text “A quarterly return covers a calendar quarter and is due by the last day of the month following the end of the quarter. (c) Monthly. - An employer who withholds an average of at least two hundred fifty dollars ($250.00) but less than two thousand dollars ($2,000) from wages each month must file a return and pay the withheld taxes on a monthly basis. A return for the months of January through November is due by the 15th day of the month following the end of the month covered by the return. A return for the month of December is due the following January 31. (d) Semiweekly. - An employer who withholds an average of at least two thousand dollars ($2,000) of State income taxes from wages each month shall file a return by the date set under the Code for filing a return for federal employment taxes attributable to the same wages and shall pay the withheld State taxes by the date set under the Code for depositing or paying federal employment taxes”verbatim · ncleg.gov · retrieved 2026-09-23	Applies toBy average monthly withholding: under $250 quarterly, by the last day of the month after the quarter; $250 to under $2,000 monthly, by the 15th of the next month (December by January 31); $2,000 or more semiweekly, on the federal deposit dates.	Due ruleNC-5Q: last day of the month after the quarter endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Feb 1MonNC-5Q · moved from Sun Jan 31 Apr 30FriNC-5Q Aug 2MonNC-5Q · moved from Sat Jul 31 Nov 1MonNC-5Q · moved from Sun Oct 31 State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-163.6.html (official source, opens in a new tab)retrieved 2026-09-23
Withholding return and payment (NC-5)semiweekly withholding filer Source text “A quarterly return covers a calendar quarter and is due by the last day of the month following the end of the quarter. (c) Monthly. - An employer who withholds an average of at least two hundred fifty dollars ($250.00) but less than two thousand dollars ($2,000) from wages each month must file a return and pay the withheld taxes on a monthly basis. A return for the months of January through November is due by the 15th day of the month following the end of the month covered by the return. A return for the month of December is due the following January 31. (d) Semiweekly. - An employer who withholds an average of at least two thousand dollars ($2,000) of State income taxes from wages each month shall file a return by the date set under the Code for filing a return for federal employment taxes attributable to the same wages and shall pay the withheld State taxes by the date set under the Code for depositing or paying federal employment taxes”verbatim · ncleg.gov · retrieved 2026-09-23	Applies toBy average monthly withholding: under $250 quarterly, by the last day of the month after the quarter; $250 to under $2,000 monthly, by the 15th of the next month (December by January 31); $2,000 or more semiweekly, on the federal deposit dates.	Due ruleSemiweekly withholding payment: payday on Wednesday, Thursday or Friday: the following Wednesday; payday on Saturday through Tuesday: the following Friday	2027 datesOne date per payday; not in the .ics	Source · retrievedncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-163.6.html (official source, opens in a new tab)retrieved 2026-09-23
Withholding return and payment (NC-5)semiweekly withholding filer	Applies toBy average monthly withholding: under $250 quarterly, by the last day of the month after the quarter; $250 to under $2,000 monthly, by the 15th of the next month (December by January 31); $2,000 or more semiweekly, on the federal deposit dates.	Due ruleUnsupported	2027 datesNot dated until the client's profile answers: pay cadence.	Source · retrievedNo verified source on file

Unemployment insurance

4 dates

Employer contribution and wage reports for unemployment insurance: the state program, and FUTA at the federal level.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Quarterly tax and wage report Source text “First \| January 1 through March 31 \| April 30”verbatim · des.nc.gov · retrieved 2026-09-23 “Second \| April 1 through June 30 \| July 31”verbatim · des.nc.gov · retrieved 2026-09-23 “Third \| July 1 through September 30 \| October 31”verbatim · des.nc.gov · retrieved 2026-09-23 “Fourth \| October 1 through December 31 \| January 31”verbatim · des.nc.gov · retrieved 2026-09-23	Applies toAn employer the preparer lists as a quarterly North Carolina unemployment-insurance filer files its quarterly tax and wage report by April 30, July 31, October 31 and January 31.	Due ruleQuarterly tax and wage report: last day of the month after the quarter endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Feb 1MonQuarterly tax and wage report · moved from Sun Jan 31 Apr 30FriQuarterly tax and wage report Aug 2MonQuarterly tax and wage report · moved from Sat Jul 31 Nov 1MonQuarterly tax and wage report · moved from Sun Oct 31 State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrieveddes.nc.gov/employers/file-adjust-or-review-quarterly-tax-wage-report (official source, opens in a new tab)retrieved 2026-09-23

Quarterly tax and wage report

Source text

“First | January 1 through March 31 | April 30”verbatim · des.nc.gov · retrieved 2026-09-23

“Second | April 1 through June 30 | July 31”verbatim · des.nc.gov · retrieved 2026-09-23

“Third | July 1 through September 30 | October 31”verbatim · des.nc.gov · retrieved 2026-09-23

“Fourth | October 1 through December 31 | January 31”verbatim · des.nc.gov · retrieved 2026-09-23

Applies toAn employer the preparer lists as a quarterly North Carolina unemployment-insurance filer files its quarterly tax and wage report by April 30, July 31, October 31 and January 31.

Due ruleQuarterly tax and wage report: last day of the month after the quarter endsA date on a weekend moves to the next business day; state holidays are not compiled.

2027 dates

Feb 1MonQuarterly tax and wage report · moved from Sun Jan 31
Apr 30FriQuarterly tax and wage report
Aug 2MonQuarterly tax and wage report · moved from Sat Jul 31
Nov 1MonQuarterly tax and wage report · moved from Sun Oct 31

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrieveddes.nc.gov/employers/file-adjust-or-review-quarterly-tax-wage-reportretrieved 2026-09-23

Sales and use tax

16 dates

Returns for sales and use tax collected under a permit. The agency assigns each permit holder a filing frequency; the dates differ by frequency.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Sales and use tax return (E-500)monthly filer Source text “(b) Quarterly. - A taxpayer who is consistently liable for less than one hundred dollars ($100.00) a month in State and local sales and use taxes must file a return and pay the taxes due on a quarterly basis. A quarterly return covers a calendar quarter and is due by the last day of the month following the end of the quarter. (b1) Monthly. - A taxpayer who is consistently liable for at least one hundred dollars ($100.00) but less than twenty thousand dollars ($20,000) a month in State and local sales and use taxes must file a return and pay the taxes due on a monthly basis. A monthly return is due by the 20th day of the month following the calendar month covered by the return.”verbatim · ncleg.gov · retrieved 2026-09-23 “(b2) Prepayment. - A taxpayer who is consistently liable for at least twenty thousand dollars ($20,000) a month in State and local sales and use taxes must make a monthly prepayment of the next month's tax liability. The prepayment is due on the date a monthly return is due.”verbatim · ncleg.gov · retrieved 2026-09-23	Applies toQuarterly filers (under $100 a month) file by the last day of the month after the quarter; monthly filers ($100 or more) by the 20th of the next month. A monthly filer liable for $20,000 or more a month also prepays the next month's tax on that same date.	Due ruleSales tax return: 20th day of the month after the month endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Jan 20WedSales tax return Feb 22MonSales tax return · moved from Sat Feb 20 Mar 22MonSales tax return · moved from Sat Mar 20 Apr 20TueSales tax return May 20ThuSales tax return Jun 21MonSales tax return · moved from Sun Jun 20 Jul 20TueSales tax return Aug 20FriSales tax return Sep 20MonSales tax return Oct 20WedSales tax return Nov 22MonSales tax return · moved from Sat Nov 20 Dec 20MonSales tax return State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-164.16.html (official source, opens in a new tab)retrieved 2026-09-23
Sales and use tax return (E-500)quarterly filer Source text “(b) Quarterly. - A taxpayer who is consistently liable for less than one hundred dollars ($100.00) a month in State and local sales and use taxes must file a return and pay the taxes due on a quarterly basis. A quarterly return covers a calendar quarter and is due by the last day of the month following the end of the quarter. (b1) Monthly. - A taxpayer who is consistently liable for at least one hundred dollars ($100.00) but less than twenty thousand dollars ($20,000) a month in State and local sales and use taxes must file a return and pay the taxes due on a monthly basis. A monthly return is due by the 20th day of the month following the calendar month covered by the return.”verbatim · ncleg.gov · retrieved 2026-09-23 “(b2) Prepayment. - A taxpayer who is consistently liable for at least twenty thousand dollars ($20,000) a month in State and local sales and use taxes must make a monthly prepayment of the next month's tax liability. The prepayment is due on the date a monthly return is due.”verbatim · ncleg.gov · retrieved 2026-09-23	Applies toQuarterly filers (under $100 a month) file by the last day of the month after the quarter; monthly filers ($100 or more) by the 20th of the next month. A monthly filer liable for $20,000 or more a month also prepays the next month's tax on that same date.	Due ruleSales tax return: last day of the month after the quarter endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Feb 1MonSales tax return · moved from Sun Jan 31 Apr 30FriSales tax return Aug 2MonSales tax return · moved from Sat Jul 31 Nov 1MonSales tax return · moved from Sun Oct 31 State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-164.16.html (official source, opens in a new tab)retrieved 2026-09-23

Sales and use tax return (E-500)monthly filer

Source text

“(b) Quarterly. - A taxpayer who is consistently liable for less than one hundred dollars ($100.00) a month in State and local sales and use taxes must file a return and pay the taxes due on a quarterly basis. A quarterly return covers a calendar quarter and is due by the last day of the month following the end of the quarter. (b1) Monthly. - A taxpayer who is consistently liable for at least one hundred dollars ($100.00) but less than twenty thousand dollars ($20,000) a month in State and local sales and use taxes must file a return and pay the taxes due on a monthly basis. A monthly return is due by the 20th day of the month following the calendar month covered by the return.”verbatim · ncleg.gov · retrieved 2026-09-23

“(b2) Prepayment. - A taxpayer who is consistently liable for at least twenty thousand dollars ($20,000) a month in State and local sales and use taxes must make a monthly prepayment of the next month's tax liability. The prepayment is due on the date a monthly return is due.”verbatim · ncleg.gov · retrieved 2026-09-23

Applies toQuarterly filers (under $100 a month) file by the last day of the month after the quarter; monthly filers ($100 or more) by the 20th of the next month. A monthly filer liable for $20,000 or more a month also prepays the next month's tax on that same date.

Due ruleSales tax return: 20th day of the month after the month endsA date on a weekend moves to the next business day; state holidays are not compiled.

2027 dates

Jan 20WedSales tax return
Feb 22MonSales tax return · moved from Sat Feb 20
Mar 22MonSales tax return · moved from Sat Mar 20
Apr 20TueSales tax return
May 20ThuSales tax return
Jun 21MonSales tax return · moved from Sun Jun 20
Jul 20TueSales tax return
Aug 20FriSales tax return
Sep 20MonSales tax return
Oct 20WedSales tax return
Nov 22MonSales tax return · moved from Sat Nov 20
Dec 20MonSales tax return

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-164.16.htmlretrieved 2026-09-23

Sales and use tax return (E-500)quarterly filer

Source text

“(b) Quarterly. - A taxpayer who is consistently liable for less than one hundred dollars ($100.00) a month in State and local sales and use taxes must file a return and pay the taxes due on a quarterly basis. A quarterly return covers a calendar quarter and is due by the last day of the month following the end of the quarter. (b1) Monthly. - A taxpayer who is consistently liable for at least one hundred dollars ($100.00) but less than twenty thousand dollars ($20,000) a month in State and local sales and use taxes must file a return and pay the taxes due on a monthly basis. A monthly return is due by the 20th day of the month following the calendar month covered by the return.”verbatim · ncleg.gov · retrieved 2026-09-23

“(b2) Prepayment. - A taxpayer who is consistently liable for at least twenty thousand dollars ($20,000) a month in State and local sales and use taxes must make a monthly prepayment of the next month's tax liability. The prepayment is due on the date a monthly return is due.”verbatim · ncleg.gov · retrieved 2026-09-23

Due ruleSales tax return: last day of the month after the quarter endsA date on a weekend moves to the next business day; state holidays are not compiled.

2027 dates

Feb 1MonSales tax return · moved from Sun Jan 31
Apr 30FriSales tax return
Aug 2MonSales tax return · moved from Sat Jul 31
Nov 1MonSales tax return · moved from Sun Oct 31

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-164.16.htmlretrieved 2026-09-23

Annual report

1 date · 2 not dated yet

The annual or biennial report an entity files with the Secretary of State (or its equivalent) to stay in good standing. Some are keyed to the month the entity was formed.

Why no dates: Drafted from North Carolina's official source; dates show once the rule has been independently checked against that source.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
LLC annual reportsingle-member LLC or multi-member LLC Source text “Your report is due on April 15th of each year after the year of creation.”verbatim · sosnc.gov · retrieved 2026-09-23	Applies toAn LLC the preparer attests is formed in or registered with the North Carolina Secretary of State files its annual report by April 15 of each year after the year it was created — first in the year after the formation month's year.	Due ruleAnnual report: April 15 of the year after the calendar year endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Apr 15ThuAnnual report State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedsosnc.gov/divisions/business_registration/annual_report_due_dates (official source, opens in a new tab)retrieved 2026-09-23
Business corporation annual report	Applies toShown once verified	Due ruleUnsupported	2027 datesNot yet verified against its official source; no date is shown until it is.	Source · retrievedNo verified source on file
LLP annual report	Applies toShown once verified	Due ruleUnsupported	2027 datesNot yet verified against its official source; no date is shown until it is.	Source · retrievedNo verified source on file

LLC annual reportsingle-member LLC or multi-member LLC

Source text

“Your report is due on April 15th of each year after the year of creation.”verbatim · sosnc.gov · retrieved 2026-09-23

Applies toAn LLC the preparer attests is formed in or registered with the North Carolina Secretary of State files its annual report by April 15 of each year after the year it was created — first in the year after the formation month's year.

Due ruleAnnual report: April 15 of the year after the calendar year endsA date on a weekend moves to the next business day; state holidays are not compiled.

2027 dates

Apr 15ThuAnnual report

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedsosnc.gov/divisions/business_registration/annual_report_due_datesretrieved 2026-09-23

Business corporation annual report

Applies toShown once verified

Due ruleUnsupported

2027 datesNot yet verified against its official source; no date is shown until it is.

Source · retrievedNo verified source on file

LLP annual report

Applies toShown once verified

Due ruleUnsupported

2027 datesNot yet verified against its official source; no date is shown until it is.

Source · retrievedNo verified source on file

Due-date rules

no fixed date

The conventions other lines cite: how a date on a weekend or holiday moves, and how a disaster declaration postpones deadlines.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Weekend and holiday due dates Source text “(a) Except as otherwise provided by law, when the day or the last day for doing any act required or permitted by law to be performed in a public office or courthouse falls on a Saturday, Sunday, or legal holiday when the public office or courthouse is closed for transactions, the act may be performed on the next day that the public office or courthouse is open for transactions.”verbatim · ncleg.gov · retrieved 2026-09-23	Applies toWhen the last day for an act in a North Carolina public office falls on a Saturday, Sunday or legal holiday when the office is closed, it may be done the next day the office is open.	Due ruleNo date: see the source text	2027 dates—	Source · retrievedncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_103/GS_103-5.html (official source, opens in a new tab)retrieved 2026-09-23

Dates are computed from the linked pages as they read on each retrieval date. Agencies change their pages, and the IRS postpones deadlines after disasters; confirm with the source before filing.

Tracking these for a list of clients? FilingDates builds each client’s calendar from the same rules, with every date linked to its source.