North Carolina puts every major return on one date. For the 2025 tax year, individual, C-corporation, S-corporation, and partnership returns are all due April 15, 2026. North Carolina does not follow the federal March date for pass-throughs, which is the detail multistate workpapers most often get wrong. The state is also mid-way through phasing out its corporate income tax.

What are North Carolina's 2026 tax filing deadlines?

For the 2025 tax year, the North Carolina individual return (D-400), C-corporation return (CD-405), S-corporation return (CD-401S), and partnership return (D-403) are all due April 15, 2026, the 15th day of the fourth month. North Carolina aligns its pass-through returns to the individual date, not to the federal March 15 schedule.

What are North Carolina's 2025 tax rates?

North Carolina's flat individual income tax rate is 4.25% for 2025, down from 4.50% in 2024. The corporate income tax rate is 2.25% for 2025 and is scheduled to phase to zero by 2030. The franchise tax remains in force, charged at $1.50 per $1,000 of tax base, capped at $500 on the first $1 million of base, with a $200 minimum.

How does North Carolina's extension work?

North Carolina grants a six-month extension to file the individual return using Form D-410, which must be filed by April 15, 2026. The extension is to file only, so tax is still due on the original date. Corporations get a seven-month extension using Form CD-419.

What is the Taxed Pass-Through Entity election?

North Carolina lets an S-corporation or partnership elect to be a Taxed PTE, paying state tax at the entity level to move the deduction above the federal SALT cap. The election is available for 2025, made by filling in the election circle on page 1 of the CD-401S or D-403, and is annual and irrevocable once the deadline passes. The entity-level rate is 4.25%, the flat individual rate.

How does North Carolina tax nonresident pass-through owners?

For partnerships, the entity must compute and pay North Carolina tax at 4.25% on each nonresident partner's share of North Carolina-source income, unless that partner files Form NC-NPA. S-corporations may instead file a composite return for nonresident shareholders at the same 4.25% rate. The partnership obligation is mandatory absent the affirmation form.

How does a firm handle North Carolina at scale?

The single thing to get right is the date. North Carolina puts pass-throughs on April 15, not the federal March 15, so a workflow keyed to the federal date will queue every CD-401S and D-403 a month early and risk confusion at filing. Set the uniform April 15 date as North-Carolina-specific, and flag Taxed PTE candidates before then. See how we think about scaling tax prep workflows.

Where do these dates come from?

All deadlines and thresholds here trace to the North Carolina Department of Revenue. Verify against the source before filing.