NC CD-405 Information

Every corporation doing business in North Carolina and every inactive corporation chartered or domesticated here must file an annual franchise and income tax return using the name reflected on the corporate charter if incorporated in this State, or on the certificate of authority if incorporated outside this State. A franchise tax is imposed on corporations for the privilege of doing business in this State even though the activities are exempt from income tax under P.L. 86-272. For a corporation that is subject to both income tax and franchise tax, its apportionment factor is the same for both taxes.

Link to official form info:

Link to official form info for CD-405

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To access the official link to form NC CD-405 and get reminded when it's due, sign up for a free Tax Reminder account:

  • Upcoming Due Dates in the Next Year:*
  • Monday Mar 17, 2025
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    * Due dates are based on the filing requirements for this form and may vary depending on your tax year.

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