Form a S-Corp in North Carolina

Everything you need to know about forming a S-Corp in North Carolina. Filing fees, requirements, timeline, and step-by-step guidance.

$125
Filing Fee
5-10 business days
Processing Time
$200
Annual Tax
Required
Registered Agent

How to File

1

Choose a Corporate Name

Select a unique name ending with Corporation, Corp., Incorporated, Inc., Company, or Co. Check availability through NC Secretary of State.

1 hour

2

Appoint a Registered Agent

Designate a registered agent with a North Carolina address to receive legal documents and state correspondence.

30 minutes

3

File Articles of Incorporation

Submit Form C-01 Articles of Incorporation to the North Carolina Secretary of State with required information and filing fee.

45 minutes

4

Create Corporate Bylaws

Draft internal bylaws governing corporate operations, meetings, and decision-making processes.

2 hours

What's Next After Filing

Once your S-Corp is officially formed, you'll want to complete these important steps:

  • Hold Organizational MeetingConduct initial board meeting to adopt bylaws, elect officers, and issue stock certificates to shareholders.
  • File Form SS-4 for EINObtain an Employer Identification Number from the IRS for tax purposes and banking.
  • File Form 2553 S-ElectionSubmit IRS Form 2553 within 75 days of incorporation to elect S-Corporation tax status.

Advantages

  • Pass-through taxation avoids double taxation
  • Limited liability protection for shareholders
  • Enhanced credibility with customers and vendors
  • Easier access to capital and business loans

Considerations

  • Strict IRS eligibility requirements and ongoing compliance
  • Limited to 100 shareholders with citizenship restrictions
  • Required payroll taxes on owner-employee wages

Annual Obligations

Franchise Tax:$200
Annual Report Fee:$20
Report Due:April 15
Annual franchise tax is $200 minimum. Annual report fee is $20. Both are due by April 15th each year.
Last verified: December 2025Source

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