After you're formed
Recurring compliance deadlines
The same recurring filings Tinker LLC Manager tracks for a sole-owner North Carolina LLC—annual SOSNC report, federal and NC tax, quarterly estimates, and sales tax when it applies. By default, most sole-owner LLCs file Schedule C (not a separate corporate return) and pay estimated taxes instead of running owner payroll.
Not legal or tax advice. Due dates assume a calendar-year filer unless noted. Confirm fees, forms, and dates on the linked government sites. Keep bank statements, invoices, and receipts with your tax records each year. Fees and links last checked July 29, 2026.
Annual
Once a year for most sole-owner LLCs (calendar-year filers).
NC Annual Report (Secretary of State)
Annual
Due: April 15 each year after the year you were formed
Confirms principal office, registered agent, and managers/members with SOSNC. First report is due April 15 of the year after formation.
Statutory fee is $200; online filing is $202 ACH / $203 card per SOSNC (includes electronic fee)
File only on sosnc.gov — ignore junk mail that charges extra “processing” fees
Missing reports can eventually lead to administrative dissolution — confirm cure steps on sosnc.gov
Federal Income Tax Return
Annual
Due: Typically April 15 for the prior tax year (calendar-year filers)
For most sole-owner LLCs by default (disregarded entity), this is Schedule C with your personal return. Other elections use Form 1065, 1120S, or 1120.
Default path: Schedule C + self-employment tax + owner’s draws — not W-2 payroll
Have EIN, books/P&L, and prior-year return ready
Extensions and fiscal years can change the due date — confirm with the IRS or your preparer
NC Income / Franchise Tax (as applicable)
Annual
Due: Typically around April 15 for the prior tax year (depends on election)
North Carolina filings depend on your federal tax election. Most sole-owner disregarded LLCs report business income on the owner’s Form D-400 (personal return). Partnership / S-corp / C-corp elections use different NCDOR forms (e.g. D-403, CD-401S, CD-405).
Confirm which NCDOR forms apply for your election
NCDOR — Corporate income / franchise tax filing requirements
Quarterly
Common for profitable sole-owner LLCs on the default Schedule C path (no payroll withholding). Amounts depend on your income — use IRS / NCDOR guidance or a preparer.
Quarterly Estimated Taxes — Q1
Quarterly
Due: April 15
Federal (and NC, if required) estimated income tax payment for Q1.
Quarterly Estimated Taxes — Q2
Quarterly
Due: June 15
Federal (and NC, if required) estimated income tax payment for Q2.
Quarterly Estimated Taxes — Q3
Quarterly
Due: September 15
Federal (and NC, if required) estimated income tax payment for Q3.
Quarterly Estimated Taxes — Q4
Quarterly
Due: January 15 of the following year
Federal (and NC, if required) estimated income tax payment for Q4.
Periodic (if it applies)
Only if you have taxable sales or a filing frequency NCDOR assigns. Mark N/A if you do not sell taxable goods or services.
NC Sales & Use Tax
Monthly or quarterly (NCDOR assigns frequency)
Due: Monthly filers: usually by the 20th for the prior month; quarterly filers: last day of Jan / Apr / Jul / Oct
Register and file if you sell taxable goods or certain taxable services in North Carolina. Register via NCDOR or the Streamlined Sales Tax system. NCDOR assigns your filing frequency.
Confirm your assigned frequency and due dates in your NCDOR account
Check whether your specific goods or services are taxable — don’t assume they are exempt
Next steps
Forming a new LLC? See the North Carolina LLC start checklist.
Prefer reminders and attachments on your computer? Tinker LLC Manager tracks the same deadlines on Mac or Windows.