Corporate Tax Forms and Instructions

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Tab/Accordion Items

2024

Form Tax Year Description Electronic Options
CD-4292024Corporate Estimated Income Tax eFile, Pay Online
CD-429 PTE2024Taxed S Corporation Estimated Income Tax
NC-AC 2024 Business Address Correction
NC-BN 2024 Out-of-Business Notification
NC-CICN2024Critical Infrastructure Company Notification - instructions
Sched. NBI2024Nonresident Business Information Schedule
NC-NBN2024Nonresident Business Notification - instructions
Sched. NEI2024Nonresident Employee Information Schedule
NC-1099NRS2024Report of Sale of Real Property by Nonresidents File Online

2023

Form Tax Year Description Electronic Options
CD-401S2023S-Corporation Tax Return - instructionseFile
CD-4052023C-Corporation Tax Return - instructionseFile
CD-405 CW2023Combined Corporate Income Tax Worksheet - instructions eFile
CD-4182023Cooperative or Mutual AssociationeFile
CD-4192023Application for Extension for Franchise and Corporate Income TaxeFile, File and/or Pay Online
CD-4252023Corporate Tax Credit SummaryeFile
CD-429B2023Underpayment of Estimated Tax by C-Corporations
NC-429B PTE2023Underpayment of Estimated Tax by Taxed Pass-Through Entities
CD-V2023Franchise and Corporate Income Payment VouchereFile, Pay Online
CD-V Amended2023Amended Franchise and Corporate Income Payment VouchereFile, Pay Online
NC-EDU2023North Carolina Education Endowment Fund Contribution eFile
NC-Rehab2023Tax Credit - Historic Rehabilitation Tax Credits - instructionseFile
NC-478 Gen. Instr.2023NC-478 Tax Credit General Instructions
NC-4782023Summary of Tax Credits Limited to 50% of Tax - instructionseFile
NC-478 Pass-through2023Pass-through Schedule for NC-478 SerieseFile
NC-K12023(For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and CreditseFile
NC-K1 Supplemental Schedule2023Owner or Beneficiary's Share of NC Additions and DeductionseFile
NC-NA2023Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S
NC-PE2023NC Additions and Deductions for Pass-through Entities, Estates, and TrustseFile
NC-CICN2023Critical Infrastructure Company Notification - instructions
Sched. NBI2023Nonresident Business Information Schedule
NC-NBN2023Nonresident Business Notification - instructions
Sched. NEI2023Nonresident Employee Information Schedule
NC-1099NRS2023Report of Sale of Real Property by Nonresidents File Online

2022

Form Tax Year Description Electronic Options
CD-401S2022S-Corporation Tax Return - instructions eFile
CD-4052022C-Corporation Tax Return - instructions eFile
CD-405 CW2022Combined Corporate Income Tax Worksheet - instructions eFile
CD-4182022Cooperative or Mutual Association eFile
CD-4192022Application for Extension for Franchise and Corporate Income Tax eFile, File and/or Pay Online
CD-4252022Corporate Tax Credit Summary eFile
CD-429B2022Underpayment of Estimated Tax by C-Corporations
CD-V2022Franchise and Corporate Income Payment Voucher eFile, Pay Online
CD-V Amended 2022Amended Franchise and Corporate Income Payment Voucher eFile, Pay Online
NC-EDU2022North Carolina Education Endowment Fund Contribution eFile
NC-Rehab2022Tax Credit - Historic Rehabilitation Tax Credits - instructions eFile
NC-478 Gen. Instr.2022NC-478 Tax Credit General Instructions
NC-4782022Summary of Tax Credits Limited to 50% of Tax - instructions eFile
NC-478 Pass-through2022Pass-through Schedule for NC-478 Series eFile
NC-K12022(For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits eFile
NC-K1 Supplemental Schedule2022Owner or Beneficiary's Share of NC Additions and Deductions eFile
NC-NA2022Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S
NC-PE2022NC Additions and Deductions for Pass-Through Entities, Estates, and Trusts eFile

2021

2021 Corporate Income and Franchise Tax Forms and Instructions

Form Tax Year Description Electronic Options
CD-401S2021 S-Corporation Tax Return - instructions eFile
CD-4052021C-Corporation Tax Return - instructions eFile
CD-405 CW2021 Combined Corporate Income Tax Worksheet - instructions eFile
CD-4182021Cooperative or Mutual Association eFile
CD-4252021 Corporate Tax Credit Summary eFile
CD-429B2021 Underpayment of Estimated Tax by C-Corporations
CD-V2021 Franchise and Corporate Income Payment Voucher eFile, Pay Online
CD-V Amended2021 Amended Franchise and Corporate Income Payment Voucher eFile, Pay Online
NC-EDU2021 North Carolina Education Endowment Fund Contribution eFile
NC-Rehab2021 Tax Credit - Historic Rehabilitation Tax Credits - instructions eFile
NC-478 Gen. Instr.2021 NC-478 Tax Credit General Instructions
NC-4782021 Summary of Tax Credits Limited to 50% of Tax - instructions eFile
NC-478G2021 Tax Credit - Investing in Renewable Energy Property - instructions eFile
NC-478 Pass-through2021 Pass-through Schedule for NC-478 Series eFile
NC-K12021 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits eFile
NC-K1 Supplemental Schedule2021Owner or Beneficiary's Share of NC Additions and Deductions eFile
NC-NA2021 Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S
NC-PE2021NC Additions and Deductions for Pass-Through Entities, Estates, and Trusts eFile

2020

2020 Corporate Income and Franchise Tax Forms and Instructions

Form Tax Year Description Electronic Options
CD-401S2020 S-Corporation Tax Return - instructions eFile
CD-4052020C-Corporation Tax Return - instructions eFile
CD-405 CW2020 Combined Corporate Income Tax Worksheet - instructions eFile
CD-4182020Cooperative or Mutual Association eFile
CD-4252020 Corporate Tax Credit Summary eFile
CD-429B2020 Underpayment of Estimated Tax by C-Corporations
CD-V2020 Franchise and Corporate Income Payment Voucher eFile, Pay Online
CD-V Amended2020 Amended Franchise and Corporate Income Payment Voucher eFile, Pay Online
NC-EDU2020 North Carolina Education Endowment Fund Contribution eFile
NC-Rehab2020 Tax Credit - Historic Rehabilitation Tax Credits - instructions eFile
NC-478 Gen. Instr.2020 Tax Credit General Instructions
NC-4782020 Summary of Tax Credits Limited to 50% of Tax - instructions eFile
NC-478G2020 Tax Credit - Investing in Renewable Energy Property - instructions eFile
NC-478L2020 Tax Credit - Investing in Real Property - instructions eFile
NC-478 Pass-through2020 Pass-through Schedule for NC-478 Series eFile
NC-K12020 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits eFile
NC-NA2020 Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S

2019

2019 Corporate Income and Franchise Tax Forms and Instructions

Form Tax Year Description Electronic Options
CD-401S2019 S-Corporation Tax Return - instructions eFile
CD-4052019C-Corporation Tax Return - instructions eFile
CD-405 CW2019 Combined Corporate Income Tax Worksheet - instructions eFile
CD-4182019Cooperative or Mutual Association eFile
CD-4252019 Corporate Tax Credit Summary eFile
CD-429B2019 Underpayment of Estimated Tax by C-Corporations
CD-V2019 Franchise and Corporate Income Payment Voucher eFile, Pay Online
CD-V Amended2019 Amended Franchise and Corporate Income Payment Voucher eFile, Pay Online
NC-EDU2019 North Carolina Education Endowment Fund Contribution eFile
NC-Rehab2019 Tax Credit - 2019 Historic Rehabilitation Tax Credits - instructions eFile
NC-478 Gen. Instr.2019 Tax Credit General Instructions
NC-4782019 Summary of Tax Credits Limited to 50% of Tax - instructions eFile
NC-478G2019 Tax Credit - Investing in Renewable Energy Property - instructions eFile
NC-478L2019 Tax Credit - Investing in Real Property - instructions eFile
NC-478 Pass-through2019 Pass-through Schedule for NC-478 Series eFile
NC-K12019 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits eFile
NC-NA2019 Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S

2018

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-EDU 2018 North Carolina Education Endowment Fund Contribution eFile
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-478L 2018 Tax Credit - Investing in Real 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
NC-NA 2018 Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S

2017

2017 Corporate Income and Franchise Tax Forms and Instructions

FormTax YearDescriptionElectronic Options
CD-401S2017S-Corporation Tax Return - instructionseFile
CD-4052017C-Corporation Tax Return - instructionseFile
CD-405CW2017Combined Corporate Income Tax Worksheet - instructionseFile
CD-4182017Cooperative or Mutual AssociationeFile
CD-4252017Corporate Tax Credit SummaryeFile
CD-429B2017Underpayment of Estimated Tax by C-Corporations
CD-V2017Franchise and Corporate Income Payment VouchereFile, Pay Online
CD-V Amended2017Amended Franchise and Corporate Income Payment VouchereFile, Pay Online
NC-EDU2017North Carolina Education Endowment Fund ContributioneFile
NC-Rehab2017Tax Credit - 2017 Historic Rehabilitation Tax Credits - instructionseFile
NC-478 Gen. Instr.2017Tax Credit General InstructionseFile
NC-4782017Summary of Tax Credits Limited to 50% of Tax - instructionseFile
NC-478G2017Tax Credit - Investing in Renewable Energy Property - instructionseFile
NC-478J2017Tax Credit - Creating Jobs - instructionseFile
NC-478K2017Tax Credit - Investing in Business Property - instructionseFile
NC-478L2017Tax Credit - Investing in Real Property - instructionseFile
NC-478 Pass-through2017Pass-through Schedule for NC-478 SerieseFile
NC K-12017(For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and CreditseFile
NC-NA2017Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S

2016

2016 Corporate Income and Franchise Tax Forms and Instructions

FormTax YearDescriptionElectronic Options
CD-401S2016S-Corporation Tax Return - instructionseFile
CD-4052016C-Corporation Tax Return - instructionseFile
CD-405CW2016Combined Corporate Income Tax Worksheet - instructionseFile
CD-4182016Cooperative or Mutual AssociationeFile
CD-4252016Corporate Tax Credit SummaryeFile
CD-429B2016Underpayment of Estimated Tax by C-Corporations
CD-V2016Franchise and Corporate Income Payment VouchereFile, Pay Online
CD-V Amended2016Amended Franchise and Corporate Income Payment VouchereFile, Pay Online
NC-EDU2016North Carolina Education Endowment Fund ContributioneFile
NC-REHAB2016Tax Credit - 2016 Historic Rehabilitation Tax Credits - instructionseFile
NC-478 Gen. Instr.2016Tax Credit General InstructionseFile
NC-4782016Summary of Tax Credits Limited to 50% of Tax - instructionseFile
NC-478G2016Tax Credit - Investing in Renewable Energy Property - instructionseFile
NC-478J2016Tax Credit - Creating Jobs - instructionseFile
NC-478K2016Tax Credit - Investing in Business Property - instructionseFile
NC-478L2016Tax Credit - Investing in Real Property - instructionseFile
NC-478 Pass-through2016Pass-through Schedule for NC-478 SerieseFile
NC K-12016(For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and CreditseFile
NC-NA2016Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S

Traditional Web Form Instructions

2015

2015 Corporate Income and Franchise Tax Forms and Instructions

FormTax YearDescriptionElectronic Options
NC-478EX2015Application for Delayed Sunset of the Tax Credit for Renewable Energy Property
NC-478EX-12015Certification of Taxpayer for Delayed Sunset of the Tax Credit for Renewable Energy Property
NC-478EX-22015Statement of Licensed Engineer for Delayed Sunset of the Tax Credit for Renewable Energy Property
NC-478EX-32015Statement of CPA for Delayed Sunset of the Tax Credit for Renewable Energy Property
CD-401S2015S-Corporation Tax Return - instructionseFile
CD-4052015C-Corporation Tax Return - instructionseFile
CD-405CW2015Combined Corporate Income Tax Worksheet - instructionseFile
CD-4182015Cooperative or Mutual AssociationeFile
CD-4252015Corporate Tax Credit SummaryeFile
CD-429B2015Underpayment of Estimated Tax by C-Corporations
CD-V2015Franchise and Corporate Income Payment VouchereFile
CD-V Amended2015Amended Franchise and Corporate Income Payment VouchereFile, Pay Online
NC-478 Gen. Instr.2015Tax Credit General InstructionseFile
NC-4782015Summary of Tax Credits Limited to 50% of Tax - instructionseFile
NC-478G2015Tax Credit - Investing in Renewable Energy Property - instructionseFile
NC-478I2015Tax Credit - Research and Development - instructionseFile
NC-478J2015Tax Credit - Creating Jobs - instructionseFile
NC-478K2015Tax Credit - Investing in Business Property - instructionseFile
NC-478L2015Tax Credit - Investing in Real Property - instructionseFile
NC-478 Pass-through2015Pass-through Schedule for NC-478 SerieseFile
NC K-12015(For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and CreditseFile
NC-NA2015Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S

Traditional Web Form Instructions

2014

2014 Corporate Income and Franchise Tax Forms and Instructions

FormTax YearDescriptionElectronic Options
CD-401S2014S-Corporation Tax Return - instructionseFile
CD-4052014C-Corporation Tax Return - instructionseFile
CD-405 CW2014Combined Corporate Income Tax Worksheet - instructionseFile
CD-4182014Cooperative or Mutual AssociationeFile
CD-4252014Corporate Tax Credit SummaryeFile
CD-429B2014Underpayment of Estimated Tax by C-Corporations
CD-V2014Franchise and Corporate Income Payment VouchereFile
CD-V Amended2014Amended Franchise and Corporate Income Payment VouchereFile, Pay Online
NC-478 Gen. Instr.2014Tax Credit General InstructionseFile
NC-4782014Summary of Tax Credits Limited to 50% of Tax - instructionseFile
NC-478B2014Tax Credit - Investing in Machinery and Equipment - instructionseFile
NC-478E2014Tax Credit - Investing in Central Office or Aircraft Facility Property - instructionseFile
NC-478G2014Tax Credit - Investing in Renewable Energy Property - instructionseFile
NC-478I2014Tax Credit - Research and Development - instructionseFile
NC-478J2014Tax Credit - Creating Jobs - instructionseFile
NC-478K2014Tax Credit - Investing in Business Property - instructionseFile
NC-478L2014Tax Credit - Investing in Real Property - instructionseFile
NC-478 Pass-through2014Pass-through Schedule for NC-478 SerieseFile
NC K-12014(For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and CreditseFile
NC-NA2014Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S

Traditional Web Form Instructions

2013

2013 Corporate Income and Franchise Tax Forms and Instructions

FormTax YearDescriptionElectronic Options
CD-401S2013S-Corporation Tax Return - instructions
CD-4052013C-Corporation Tax Return - instructions
CD-405CW2013Combined Corporate Income Tax Worksheet - instructions
CD-4182013Cooperative or Mutual Association
CD-4252013Corporate Tax Credit Summary
CD-429B2013Underpayment of Estimated Tax by C-Corporations
CD-V Amended2013Amended Franchise and Corporate Income Payment VoucherPay Online
NC-4152013Tax Credit for Qualifying Expenses of a Film or Television Production Company
NC-478 3J Eligibility2013Tax Credit for Growing Businesses Article 3J Eligibility Requirements
NC-478 3J Supplement2013Article 3J Qualifying Information Supplement - instructions
NC-478 Gen. Instr.2013Tax Credit General Instructions
NC-4782013Summary of Tax Credits Limited to 50% of Tax - instructions
NC-478B2013Tax Credit - Investing in Machinery and Equipment - instructions
NC-478E2013Tax Credit - Investing in Central Office or Aircraft Facility Property - instructions
NC-478G2013Tax Credit - Investing in Renewable Energy Property - instructions
NC-478I2013Tax Credit - Research and Development - instructions
NC-478J2013Tax Credit - Creating Jobs - instructions
NC-478K2013Tax Credit - Investing in Business Property - instructions
NC-478L2013Tax Credit - Investing in Real Property - instructions
NC-478 Pass-through2013Pass-through Schedule for NC-478 Series
NC K-12013(For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits
NC-NA2013(For Form CD-401S) Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S

Traditional Web Form Instructions

2012

2012 Corporate Income and Franchise Tax Forms and Instructions

Traditional Web Form Instructions

2011

2011 Corporate Income and Franchise Tax Forms and Instructions

Traditional Web Form Instructions

2010

2010 Corporate Income and Franchise Tax Forms and Instructions

Traditional Web Form Instructions

2009

2009 Corporate Income and Franchise Tax Forms and Instructions

Traditional Web Form Instructions

2008

2008 Corporate Income and Franchise Tax Forms and Instructions

Traditional Web Form Instructions

2007

2007 Corporate Income and Franchise Tax Forms and Instructions

Traditional Web Form Instructions

2006

2006 Corporate Income and Franchise Tax Forms and Instructions

Traditional Web Form Instructions

2005

2005 Corporate Income and Franchise Tax Forms and Instructions

Traditional Web Form Instructions

2004

2004 Corporate Income and Franchise Tax Forms and Instructions

Traditional Web Form Instructions

2003

2003 Corporate Income and Franchise Tax Forms and Instructions

Traditional Web Form Instructions

Contact Information

North Carolina Department of Revenue

PO Box 25000
Raleigh , NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

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