2000 NC DoR CD-405-2025

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Filing and paying online is the fastest and most secure way. If you choose to file or pay by mail, including a voucher allows us to process your payment or return more accurately and quickly.
North Carolina has reduced its flat corporate income tax rate to 2.25 percent starting from January 1, 2025, from the previous 2.5 percent. This is part of the budget passed in November 2021, which calls for the progressive elimination of the tax by 2030.
Each payment of estimated tax must be accompanied by Form NC-40, North Carolina Individual Estimated Income Tax. You can also pay your estimated tax online.
This type of tax is called a franchise tax. North Carolina imposes such a tax on some types of tax entities: No franchise tax on LLCs taxed as partnerships (or single-member LLCs taxed as sole proprietorships). Franchise tax of $1.50 per $1,000 for LLCs taxed as C corporations (regular corporations).
NC DoR CD-401S is a tax form used for reporting and paying sales and use taxes in the state of North Carolina.
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Go to the NC Dept of Revenue website for making a tax payment. Select File Pay. Scroll down to the Commonly Filed Taxes section. Select the type of tax you are paying Complete your contact information, click next. Complete your tax payment information, click next.
A corporation required or authorized by the Secretary of Revenue to submit a combined income tax return must use Form CD-405 (C-Corporation Income Tax Return) and Form CD-405 CW (Combined Corporate Income Tax Worksheet) to calculate its North Carolina net income on a combined basis for all members of its unitary

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