Corporate Tax Forms and Instructions

To ensure you are able to view and fill out forms, please save forms to your computer and use the latest version of Adobe Acrobat Reader.

Tab/Accordion Items

Form Tax Year Description Electronic Options
CD-429 2024 Corporate Estimated Income Tax eFile, Pay Online
CD-429 PTE 2024 Taxed S Corporation Estimated Income Tax  
NC-AC 2024 Business Address Correction  
NC-BN 2024 Out-of-Business Notification  
NC-CICN 2024 Critical Infrastructure Company Notification - instructions  
Sched. NBI 2024 Nonresident Business Information Schedule  
NC-NBN 2024 Nonresident Business Notification - instructions  
Sched. NEI 2024 Nonresident Employee Information Schedule  
NC-1099NRS 2024 Report of Sale of Real Property by Nonresidents File Online

Form Tax Year Description Electronic Options
CD-401S 2023 S-Corporation Tax Return - instructions eFile
CD-405 2023 C-Corporation Tax Return - instructions eFile
CD-405 CW 2023 Combined Corporate Income Tax Worksheet - instructions  eFile
CD-418 2023 Cooperative or Mutual Association eFile
CD-419 2023 Application for Extension for Franchise and Corporate Income Tax eFile, File and/or Pay Online
CD-425 2023 Corporate Tax Credit Summary eFile
CD-429B 2023 Underpayment of Estimated Tax by C-Corporations  
NC-429B PTE 2023 Underpayment of Estimated Tax by Taxed Pass-Through Entities  
CD-V 2023 Franchise and Corporate Income Payment Voucher eFile, Pay Online
CD-V Amended 2023 Amended Franchise and Corporate Income Payment Voucher eFile, Pay Online
NC-EDU 2023 North Carolina Education Endowment Fund Contribution  eFile
NC-Rehab 2023 Tax Credit - Historic Rehabilitation Tax Credits - instructions eFile
NC-478 Gen. Instr. 2023 NC-478 Tax Credit General Instructions  
NC-478 2023 Summary of Tax Credits Limited to 50% of Tax - instructions eFile
NC-478 Pass-through 2023 Pass-through Schedule for NC-478 Series eFile
NC-K1 2023 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits eFile
NC-K1 Supplemental Schedule 2023 Owner or Beneficiary's Share of NC Additions and Deductions eFile
NC-NA 2023 Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  
NC-PE 2023 NC Additions and Deductions for Pass-through Entities, Estates, and Trusts eFile
NC-CICN 2023 Critical Infrastructure Company Notification - instructions  
Sched. NBI 2023 Nonresident Business Information Schedule  
NC-NBN 2023 Nonresident Business Notification - instructions  
Sched. NEI 2023 Nonresident Employee Information Schedule  
NC-1099NRS 2023 Report of Sale of Real Property by Nonresidents File Online

Form Tax Year Description Electronic Options
CD-401S 2022 S-Corporation Tax Return - instructions eFile
CD-405 2022 C-Corporation Tax Return - instructions eFile
CD-405 CW 2022 Combined Corporate Income Tax Worksheet - instructions eFile
CD-418 2022 Cooperative or Mutual Association eFile
CD-419 2022 Application for Extension for Franchise and Corporate Income Tax eFile, File and/or Pay Online
CD-425 2022 Corporate Tax Credit Summary eFile
CD-429B 2022 Underpayment of Estimated Tax by C-Corporations  
CD-V 2022 Franchise and Corporate Income Payment Voucher eFile, Pay Online
CD-V Amended    2022 Amended Franchise and Corporate Income Payment Voucher eFile, Pay Online
NC-EDU 2022 North Carolina Education Endowment Fund Contribution eFile
NC-Rehab 2022 Tax Credit - Historic Rehabilitation Tax Credits - instructions eFile
NC-478 Gen. Instr. 2022 NC-478 Tax Credit General Instructions  
NC-478 2022 Summary of Tax Credits Limited to 50% of Tax - instructions eFile
NC-478 Pass-through 2022 Pass-through Schedule for NC-478 Series eFile
NC-K1 2022 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits eFile
NC-K1 Supplemental Schedule 2022 Owner or Beneficiary's Share of NC Additions and Deductions eFile
NC-NA 2022 Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  
NC-PE 2022 NC Additions and Deductions for Pass-Through Entities, Estates, and Trusts  eFile

 

2021 Corporate Income and Franchise Tax Forms and Instructions

 

Form Tax Year Description Electronic Options
CD-401S 2021 S-Corporation Tax Return -  instructions eFile
CD-405 2021 C-Corporation Tax Return - instructions eFile
CD-405 CW 2021 Combined Corporate Income Tax Worksheet - instructions eFile
CD-418 2021 Cooperative or Mutual Association eFile
CD-425 2021 Corporate Tax Credit Summary eFile
CD-429B 2021 Underpayment of Estimated Tax by C-Corporations  
CD-V 2021 Franchise and Corporate Income Payment Voucher eFile, Pay Online
CD-V Amended 2021 Amended Franchise and Corporate Income Payment Voucher eFile, Pay Online
NC-EDU 2021 North Carolina Education Endowment Fund Contribution eFile
NC-Rehab 2021 Tax Credit - Historic Rehabilitation Tax Credits - instructions eFile
NC-478 Gen. Instr. 2021 NC-478 Tax Credit General Instructions  
NC-478 2021 Summary of Tax Credits Limited to 50% of Tax - instructions eFile
NC-478G 2021 Tax Credit - Investing in Renewable Energy Property - instructions eFile
NC-478 Pass-through 2021 Pass-through Schedule for NC-478 Series eFile
NC-K1 2021 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits eFile
NC-K1 Supplemental Schedule 2021 Owner or Beneficiary's Share of NC Additions and Deductions eFile
NC-NA 2021 Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  
NC-PE 2021 NC Additions and Deductions for Pass-Through Entities, Estates, and Trusts eFile

2020 Corporate Income and Franchise Tax Forms and Instructions

Form Tax Year Description Electronic Options
CD-401S 2020 S-Corporation Tax Return -  instructions eFile
CD-405 2020 C-Corporation Tax Return - instructions eFile
CD-405 CW 2020 Combined Corporate Income Tax Worksheet - instructions eFile
CD-418 2020 Cooperative or Mutual Association eFile
CD-425 2020 Corporate Tax Credit Summary eFile
CD-429B 2020 Underpayment of Estimated Tax by C-Corporations  
CD-V 2020 Franchise and Corporate Income Payment Voucher eFile, Pay Online
CD-V Amended 2020 Amended Franchise and Corporate Income Payment Voucher eFile, Pay Online
NC-EDU 2020 North Carolina Education Endowment Fund Contribution eFile
NC-Rehab 2020 Tax Credit - Historic Rehabilitation Tax Credits - instructions eFile
NC-478 Gen. Instr. 2020 Tax Credit General Instructions  
NC-478 2020 Summary of Tax Credits Limited to 50% of Tax - instructions eFile
NC-478G 2020 Tax Credit - Investing in Renewable Energy Property - instructions eFile
NC-478L 2020 Tax Credit - Investing in Real Property - instructions eFile
NC-478 Pass-through 2020 Pass-through Schedule for NC-478 Series eFile
NC-K1 2020 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits eFile
NC-NA 2020 Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  

 

2019 Corporate Income and Franchise Tax Forms and Instructions

Form Tax Year Description Electronic Options
CD-401S 2019 S-Corporation Tax Return -  instructions eFile
CD-405 2019 C-Corporation Tax Return - instructions eFile
CD-405 CW 2019 Combined Corporate Income Tax Worksheet - instructions eFile
CD-418 2019 Cooperative or Mutual Association eFile
CD-425 2019 Corporate Tax Credit Summary eFile
CD-429B 2019 Underpayment of Estimated Tax by C-Corporations  
CD-V 2019 Franchise and Corporate Income Payment Voucher eFile, Pay Online
CD-V Amended 2019 Amended Franchise and Corporate Income Payment Voucher eFile, Pay Online
NC-EDU 2019 North Carolina Education Endowment Fund Contribution eFile
NC-Rehab 2019 Tax Credit - 2019 Historic Rehabilitation Tax Credits - instructions eFile
NC-478 Gen. Instr. 2019 Tax Credit General Instructions  
NC-478 2019 Summary of Tax Credits Limited to 50% of Tax - instructions eFile
NC-478G 2019 Tax Credit - Investing in Renewable Energy Property - instructions eFile
NC-478L 2019 Tax Credit - Investing in Real Property - instructions eFile
NC-478 Pass-through 2019 Pass-through Schedule for NC-478 Series eFile
NC-K1 2019 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits eFile
NC-NA 2019 Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  

 

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 Corporate Income and Franchise Tax Forms and Instructions

Form Tax Year Description Electronic Options
CD-401S 2017 S-Corporation Tax Return -  instructions eFile
CD-405 2017 C-Corporation Tax Return - instructions eFile
CD-405CW 2017 Combined Corporate Income Tax Worksheet - instructions eFile
CD-418 2017 Cooperative or Mutual Association eFile
CD-425 2017 Corporate Tax Credit Summary eFile
CD-429B 2017 Underpayment of Estimated Tax by C-Corporations  
CD-V 2017 Franchise and Corporate Income Payment Voucher eFile, Pay Online
CD-V Amended 2017 Amended Franchise and Corporate Income Payment Voucher eFile, Pay Online
NC-EDU 2017 North Carolina Education Endowment Fund Contribution eFile
NC-Rehab 2017 Tax Credit - 2017 Historic Rehabilitation Tax Credits - instructions eFile
NC-478 Gen. Instr. 2017 Tax Credit General Instructions eFile
NC-478 2017 Summary of Tax Credits Limited to 50% of Tax - instructions eFile
NC-478G 2017 Tax Credit - Investing in Renewable Energy Property - instructions eFile
NC-478J 2017 Tax Credit - Creating Jobs - instructions eFile
NC-478K 2017 Tax Credit - Investing in Business Property - instructions eFile
NC-478L 2017 Tax Credit - Investing in Real Property - instructions eFile
NC-478 Pass-through 2017 Pass-through Schedule for NC-478 Series eFile
NC K-1 2017 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits eFile
NC-NA 2017 Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  

 

2016 Corporate Income and Franchise Tax Forms and Instructions

Form Tax Year Description Electronic Options
CD-401S 2016 S-Corporation Tax Return -  instructions eFile
CD-405 2016 C-Corporation Tax Return - instructions eFile
CD-405CW 2016 Combined Corporate Income Tax Worksheet - instructions eFile
CD-418 2016 Cooperative or Mutual Association eFile
CD-425 2016 Corporate Tax Credit Summary eFile
CD-429B 2016 Underpayment of Estimated Tax by C-Corporations  
CD-V 2016 Franchise and Corporate Income Payment Voucher eFile, Pay Online
CD-V Amended 2016 Amended Franchise and Corporate Income Payment Voucher eFile, Pay Online
NC-EDU 2016 North Carolina Education Endowment Fund Contribution eFile
NC-REHAB 2016 Tax Credit - 2016 Historic Rehabilitation Tax Credits - instructions eFile
NC-478 Gen. Instr. 2016 Tax Credit General Instructions eFile
NC-478 2016 Summary of Tax Credits Limited to 50% of Tax - instructions eFile
NC-478G 2016 Tax Credit - Investing in Renewable Energy Property - instructions eFile
NC-478J 2016 Tax Credit - Creating Jobs - instructions eFile
NC-478K 2016 Tax Credit - Investing in Business Property - instructions eFile
NC-478L 2016 Tax Credit - Investing in Real Property - instructions eFile
NC-478 Pass-through 2016 Pass-through Schedule for NC-478 Series eFile
NC K-1 2016 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits eFile
NC-NA 2016 Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.

2015 Corporate Income and Franchise Tax Forms and Instructions

Form Tax Year Description Electronic Options
NC-478EX 2015 Application for Delayed Sunset of the Tax Credit for Renewable Energy Property  
NC-478EX-1 2015 Certification of Taxpayer for Delayed Sunset of the Tax Credit for Renewable Energy Property  
NC-478EX-2 2015 Statement of Licensed Engineer for Delayed Sunset of the Tax Credit for Renewable Energy Property  
NC-478EX-3 2015 Statement of CPA for Delayed Sunset of the Tax Credit for Renewable Energy Property  
CD-401S 2015 S-Corporation Tax Return -  instructions eFile
CD-405 2015 C-Corporation Tax Return - instructions eFile
CD-405CW 2015 Combined Corporate Income Tax Worksheet - instructions eFile
CD-418 2015 Cooperative or Mutual Association eFile
CD-425 2015 Corporate Tax Credit Summary eFile
CD-429B 2015 Underpayment of Estimated Tax by C-Corporations  
CD-V 2015 Franchise and Corporate Income Payment Voucher eFile
CD-V Amended 2015 Amended Franchise and Corporate Income Payment Voucher eFile, Pay Online
NC-478 Gen. Instr. 2015 Tax Credit General Instructions eFile
NC-478 2015 Summary of Tax Credits Limited to 50% of Tax - instructions eFile
NC-478G 2015 Tax Credit - Investing in Renewable Energy Property - instructions eFile
NC-478I 2015 Tax Credit - Research and Development - instructions eFile
NC-478J 2015 Tax Credit - Creating Jobs - instructions eFile
NC-478K 2015 Tax Credit - Investing in Business Property - instructions eFile
NC-478L 2015 Tax Credit - Investing in Real Property - instructions eFile
NC-478 Pass-through 2015 Pass-through Schedule for NC-478 Series eFile
NC K-1 2015 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits eFile
NC-NA 2015 Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.

2014 Corporate Income and Franchise Tax Forms and Instructions

Form Tax Year Description Electronic Options
CD-401S 2014 S-Corporation Tax Return -  instructions eFile
CD-405 2014 C-Corporation Tax Return - instructions eFile
CD-405 CW 2014 Combined Corporate Income Tax Worksheet - instructions eFile
CD-418 2014 Cooperative or Mutual Association eFile
CD-425 2014 Corporate Tax Credit Summary eFile
CD-429B 2014 Underpayment of Estimated Tax by C-Corporations  
CD-V 2014 Franchise and Corporate Income Payment Voucher eFile
CD-V Amended 2014 Amended Franchise and Corporate Income Payment Voucher eFile, Pay Online
NC-478 Gen. Instr. 2014 Tax Credit General Instructions eFile
NC-478 2014 Summary of Tax Credits Limited to 50% of Tax - instructions eFile
NC-478B 2014 Tax Credit - Investing in Machinery and Equipment - instructions eFile
NC-478E 2014 Tax Credit - Investing in Central Office or Aircraft Facility Property - instructions eFile
NC-478G 2014 Tax Credit - Investing in Renewable Energy Property - instructions eFile
NC-478I 2014 Tax Credit - Research and Development - instructions eFile
NC-478J 2014 Tax Credit - Creating Jobs - instructions eFile
NC-478K 2014 Tax Credit - Investing in Business Property - instructions eFile
NC-478L 2014 Tax Credit - Investing in Real Property - instructions eFile
NC-478 Pass-through 2014 Pass-through Schedule for NC-478 Series eFile
NC K-1 2014 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits eFile
NC-NA 2014 Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.

2013 Corporate Income and Franchise Tax Forms and Instructions

Form Tax Year Description Electronic Options
CD-401S 2013 S-Corporation Tax Return -  instructions  
CD-405 2013 C-Corporation Tax Return - instructions  
CD-405CW 2013 Combined Corporate Income Tax Worksheet - instructions  
CD-418 2013 Cooperative or Mutual Association  
CD-425 2013 Corporate Tax Credit Summary  
CD-429B 2013 Underpayment of Estimated Tax by C-Corporations  
CD-V Amended 2013 Amended Franchise and Corporate Income Payment Voucher Pay Online
NC-415 2013 Tax Credit for Qualifying Expenses of a Film or Television Production Company  
NC-478 3J Eligibility 2013 Tax Credit for Growing Businesses Article 3J Eligibility Requirements  
NC-478 3J Supplement 2013 Article 3J Qualifying Information Supplement - instructions  
NC-478 Gen. Instr. 2013 Tax Credit General Instructions  
NC-478 2013 Summary of Tax Credits Limited to 50% of Tax - instructions  
NC-478B 2013 Tax Credit - Investing in Machinery and Equipment - instructions  
NC-478E 2013 Tax Credit - Investing in Central Office or Aircraft Facility Property - instructions  
NC-478G 2013 Tax Credit - Investing in Renewable Energy Property - instructions  
NC-478I 2013 Tax Credit - Research and Development - instructions  
NC-478J 2013 Tax Credit - Creating Jobs - instructions  
NC-478K 2013 Tax Credit - Investing in Business Property - instructions  
NC-478L 2013 Tax Credit - Investing in Real Property - instructions  
NC-478 Pass-through 2013 Pass-through Schedule for NC-478 Series  
NC K-1 2013 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits  
NC-NA 2013 (For Form CD-401S) Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.

2012 Corporate Income and Franchise Tax Forms and Instructions

Form

 Tax Year Description Electronic Options
CD-401S 2012 S-Corporation Tax Return -  instructions  
CD-405 2012 C-Corporation Tax Return - instructions  
CD-405CW 2012 Combined Corporate Income Tax Worksheet - instructions  
CD-418 2012 Cooperative or Mutual Association  
CD-425 2012 Corporate Tax Credit Summary  
CD-429B 2012 Underpayment of Estimated Tax by C-Corporations  
CD-V Amended 2012 Amended Franchise and Corporate Income Payment Voucher Pay Online
NC-415 2012 Tax Credit for Qualifying Expenses of a Film or Television Production Company  
NC-478 Gen. Instr. 2012 Tax Credit General Instructions  
NC-478 3J Eligibility 2012 Tax Credit for Growing Businesses Article 3J Eligibility Requirements  
NC-478 3J Supplement 2012 Article 3J Qualifying Information Supplement - instructions  
NC-478 Credit History 2012 Credit History Table Example  
NC-478 2012 Summary of Tax Credits Limited to 50% of Tax - instructions  
NC-478B 2012 Tax Credit - Investing in Machinery and Equipment - instructions  
NC-478E 2012 Tax Credit - Investing in Central Office or Aircraft Facility Property - instructions  
NC-478G 2012 Tax Credit - Investing in Renewable Energy Property - instructions  
NC-478H 2012 Tax Credit - Investing in Low Income Housing - instructions  
NC-478I 2012 Tax Credit - Research and Development - instructions  
NC-478J 2012 Tax Credit - Creating Jobs - instructions  
NC-478K 2012 Tax Credit - Investing in Business Property - instructions  
NC-478L 2012 Tax Credit - Investing in Real Property - instructions  
NC-478 Pass-through 2012 Pass-through Schedule for NC-478 Series  
NC K-1 2012 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits  
NC-NA 2012 (For Form CD-401S) Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.

2011 Corporate Income and Franchise Tax Forms and Instructions

Form

 Tax Year Description Electronic Options
CD-401S 2011 S-Corporation Tax Return -  instructions  
CD-405 2011 C-Corporation Tax Return - instructions  
CD-418 2011 Cooperative or Mutual Association  
CD-425 2011 Corporate Tax Credit Summary  
CD-429B 2011 Underpayment of Estimated Tax by C-Corporations  
CD-V Amended 2011 Amended Franchise and Corporate Income Payment Voucher Pay Online
NC-415 2011 Tax Credit for Qualifying Expenses of a Film or Television Production Company  
NC-478 Gen. Instr. 2011 Tax Credit General Instructions  
NC-478 3J Eligibility 2011 Tax Credit for Growing Businesses Article 3J Eligibility Requirements  
NC-478 3J Supplement 2011 Article 3J Qualifying Information Supplement  
NC-478 3J Supplement Instructions 2011 Article 3J Qualifying Information Supplement Instructions  
NC-478 Allocation of Credits 2011 Allocation of Credits by Pass-through Entities  
NC-478 Credit History 2011 Credit History Table Example  
NC-478 2011 Summary of Tax Credits Limited to 50% of Tax - instructions  
NC-478A 2011 Tax Credit - Creating New Jobs - instructions  
NC-478B 2011 Tax Credit - Investing in Machinery and Equipment - instructions  
NC-478E 2011 Tax Credit - Investing in Central Office or Aircraft Facility Property - instructions  
NC-478G 2011 Tax Credit - Investing in Renewable Energy Property - instructions  
NC-478H 2011 Tax Credit - Investing in Low Income Housing - instructions  
NC-478I 2011 Tax Credit - Research and Development - instructions  
NC-478J 2011 Tax Credit - Creating Jobs - instructions  
NC-478K 2011 Tax Credit - Investing in Business Property - instructions  
NC-478L 2011 Tax Credit - Investing in Real Property - instructions  
NC-478 Pass-through 2011 Pass-through Schedule for NC-478 Series  
NC K-1 2011 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits  
NC-NA 2011 (For Form CD-401S) Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.

2010 Corporate Income and Franchise Tax Forms and Instructions

Form

 Tax Year Description Electronic Options
CD-401S 2010 S-Corporation Tax Return -  instructions  
CD-405 2010 C-Corporation Tax Return - instructions  
CD-418 2010 Cooperative or Mutual Association  
CD-425 2010 Corporate Tax Credit Summary  
CD-429B 2010 Underpayment of Estimated Tax by C-Corporations  
CD-V Amended 2010 Amended Franchise and Corporate Income Payment Voucher Pay Online
NC-415 2010 Tax Credit for Qualifying Expenses of a Film or Television Production Company  
NC-478 Gen. Instr. 2010 Tax Credit General Instructions  
NC-478 3J Eligibility 2010 Tax Credit for Growing Businesses Article 3J Eligibility Requirements  
NC-478 3J Supplement 2010 Article 3J Qualifying Information Supplement  
NC-478 3J Supplement Instructions 2010 Article 3J Qualifying Information Supplement Instructions  
NC-478 Allocation of Credits 2010 Allocation of Credits by Pass-through Entities  
NC-478 Credit History 2010 Credit History Table Example  
NC-478 2010 Summary of Tax Credits Limited to 50% of Tax - instructions  
NC-478A 2010 Tax Credit - Creating New Jobs - instructions  
NC-478B 2010 Tax Credit - Investing in Machinery and Equipment - instructions  
NC-478E 2010 Tax Credit - Investing in Central Office or Aircraft Facility Property - instructions  
NC-478G 2010 Tax Credit - Investing in Renewable Energy Property - instructions  
NC-478H 2010 Tax Credit - Investing in Low Income Housing - instructions  
NC-478I 2010 Tax Credit - Research and Development - instructions  
NC-478J 2010 Tax Credit - Creating Jobs - instructions  
NC-478K 2010 Tax Credit - Investing in Business Property - instructions  
NC-478L 2010 Tax Credit - Investing in Real Property - instructions  
NC-478 Pass-through 2010 Pass-through Schedule for NC-478 Series  
NC K-1 2010 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits  
NC-NA 2010 (For Form CD-401S) Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.

2009 Corporate Income and Franchise Tax Forms and Instructions

Form

 Tax Year Description Electronic Options
CD-401S 2009 S-Corporation Tax Return  
CD-415S Instr. 2009 S-Corporation Tax Return Instructions  
CD-405 2009 C-Corporation Tax Return  
CD-415 2009 C-Corporation Tax Return Instructions  
CD-418 2009 Cooperative or Mutual Association  
CD-425 2009 Corporate Tax Credit Summary  
CD-429B 2009 Underpayment of Estimated Tax by C-Corporations  
CD-V Amended 2009 Amended Franchise and Corporate Income Payment Voucher Pay Online
NC-415 2009 Tax Credit for Qualifying Expenses of a Film or Television Production Company  
NC-478 Gen. Instr. 2009 Tax Credit General Instructions  
NC-478 3J Eligibility 2009 Tax Credit for Growing Businesses Article 3J Eligibility Requirements  
NC-478 3J Supplement 2009 Article 3J Qualifying Information Supplement  
NC-478 3J Supplement Instructions 2009 Article 3J Qualifying Information Supplement Instructions  
NC-478 Allocation of Credits 2009 Allocation of Credits by Pass-through Entities  
NC-478 Credit History 2009 Credit History Table Example  
NC-478 2009 Summary of Tax Credits Limited to 50% of Tax - instructions  
NC-478A 2009 Tax Credit - Creating New Jobs - instructions  
NC-478B 2009 Tax Credit - Investing in Machinery and Equipment - instructions  
NC-478E 2009 Tax Credit - Investing in Central Office or Aircraft Facility Property - instructions  
NC-478G 2009 Tax Credit - Investing in Renewable Energy Property - instructions  
NC-478H 2009 Tax Credit - Investing in Low Income Housing - instructions  
NC-478I 2009 Tax Credit - Research and Development - instructions  
NC-478J 2009 Tax Credit - Creating Jobs - instructions  
NC-478K 2009 Tax Credit - Investing in Business Property - instructions  
NC-478L 2009 Tax Credit - Investing in Real Property - instructions  
NC-478 Pass-through 2009 Pass-through Schedule for NC-478 Series  
NC K-1 2009 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits  
NC-NA 2009 (For Form CD-401S) Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S

 

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.

2008 Corporate Income and Franchise Tax Forms and Instructions

Form

 Tax Year Description Electronic Options
CD-401S 2008 S-Corporation Tax Return - instructions  
CD-405 2008 C-Corporation Tax Return - instructions  
CD-418 2008 Cooperative or Mutual Association  
CD-425 2008 Corporate Tax Credit Summary  
CD-429B 2008 Underpayment of Estimated Tax by C-Corporations  
CD-V Amended 2008 Amended Franchise and Corporate Income Payment Voucher  
NC-414 2008 Income Tax Credit for Use of North Carolina Ports - web fill-in  
NC-415 2008 Tax Credit for Qualifying Expenses of a Film or Television Production Company  
NC-478 Gen. Instr. 2008 Tax Credit General Instructions  
NC-478 3J Eligibility 2008 Tax Credit for Growing Businesses Article 3J Eligibility Requirements  
NC-478 3J Supplement 2008 Article 3J Qualifying Information Supplement  
NC-478 2008 Summary of Tax Credits Limited to 50% of Tax - instructions  
NC-478A 2008 Tax Credit - Creating New Jobs - instructions  
NC-478B 2008 Tax Credit - Investing in Machinery and Equipment - instructions  
NC-478E 2008 Tax Credit - Investing in Central Office or Aircraft Facility Property - instructions  
NC-478G 2008 Tax Credit - Investing in Renewable Energy Property - instructions  
NC-478H 2008 Tax Credit - Investing in Low Income Housing - instructions  
NC-478I 2008 Tax Credit - Research and Development - instructions  
NC-478J 2008 Tax Credit - Creating Jobs - instructions  
NC-478K 2008 Tax Credit - Investing in Business Property - instructions  
NC-478L 2008 Tax Credit - Investing in Real Property - instructions  
NC-478 Pass-through 2008 Pass-through Schedule for NC-478 Series  
NC-478 Examples 2008

-Allocation of Credits by Pass-through Entities Example

-Credit History Table Example

  
NC K-1 2008 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits  
NC-NA 2008 (For Form CD-401S) Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.

2007 Corporate Income and Franchise Tax Forms and Instructions

Form

 Tax Year Description Electronic Options
CD-401S 2007 S-Corporation Tax Return - instructions  
CD-405 2007 C-Corporation Tax Return - instructions  
CD-418 2007 Cooperative or Mutual Association  
CD-425 2007 Corporate Tax Credit Summary  
CD-429B 2007 Underpayment of Estimated Tax by C-Corporations  
CD-V Amended 2007 Amended Franchise and Corporate Income Payment Voucher  
NC-414 2007 Income Tax Credit for Use of North Carolina Ports - web fill-in  
NC-415 2007 Tax Credit for Qualifying Expenses of a Film or Television Production Company  
NC-478 Gen. Instr. 2007 Tax Credit General Instructions  
NC-478 2007 Summary of Tax Credits Limited to 50% of Tax - instructions  
NC-478A 2007 Tax Credit - Creating New Jobs - instructions  
NC-478B 2007 Tax Credit - Investing in Machinery and Equipment - instructions  
NC-478E 2007 Tax Credit - Investing in Central Office or Aircraft Facility Property - instructions  
NC-478G 2007 Tax Credit - Investing in Renewable Energy Property - instructions  
NC-478H 2007 Tax Credit - Investing in Low Income Housing - instructions  
NC-478I 2007 Tax Credit - Research and Development - instructions  
NC-478J 2007 Tax Credit - Creating Jobs - instructions  
NC-478K 2007 Tax Credit - Investing in Business Property - instructions  
NC-478L 2007 Tax Credit - Investing in Real Property - instructions  
NC-478 Pass-through 2007 Pass-through Schedule for NC-478 Series  
NC-478 Examples 2007

-Allocation of Credits by Pass-through Entities Examples

-Credit History Table Example

  
NC K-1 2007 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits  
NC-NA 2007 (For Form CD-401S) Nonresident Shareholder Agreement - attach as PDF to eFiled CD-401S  

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.

2006 Corporate Income and Franchise Tax Forms and Instructions

Form

 Tax Year Description Electronic Options
CD-401S 2006 S-Corporation Tax Return - instructions  
CD-405 2006 C-Corporation Tax Return - instructions  
CD-418 2006 Cooperative or Mutual Association  
CD-425 2006 Corporate Tax Credit Summary  
CD-429B 2006 Underpayment of Estimated Tax by C-Corporations  
CD-V Amended 2006 Amended Franchise and Corporate Income Payment Voucher  
NC-414 2006 Income Tax Credit for Use of North Carolina Ports - web fill-in  
NC-415 2006 Tax Credit for Qualifying Expenses of a Film or Television Production Company  
NC-480 2006 Application for Tax Credit for a Development Zone Project  
NC-478 Gen. Instr. 2006 Tax Credit General Instructions  
NC-478 2006 Summary of Tax Credits Limited to 50% of Tax - instructions  
NC-478A 2006 Tax Credit - Creating New Jobs - instructions  
NC-478B 2006 Tax Credit - Investing in Machinery and Equipment - instructions  
NC-478D 2006 Tax Credit - Worker Training - instructions  
NC-478E 2006 Tax Credit - Investing in Central Office or Aircraft Facility Property - instructions  
NC-478G 2006 Tax Credit - Investing in Renewable Energy Property - instructions  
NC-478H 2006 Tax Credit - Investing in Low Income Housing - instructions  
NC-478I 2006 Tax Credit - Research and Development - instructions  
NC-478 Examples 2006

-Credit History Table Example

  
NC K-1 2006 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits  

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.

2005 Corporate Income and Franchise Tax Forms and Instructions

Form

 Tax Year Description Electronic Options
CD-401S 2005 S-Corporation Tax Return - instructions  
CD-405 2005 C-Corporation Tax Return - instructions  
CD-418 2005 Cooperative or Mutual Association  
CD-425 2005 Corporate Tax Credit Summary  
CD-429B 2005 Underpayment of Estimated Tax by C-Corporations  
CD-V Amended 2005 Amended Franchise and Corporate Income Payment Voucher  
NC-414 2005 Income Tax Credit for Use of North Carolina Ports - web fill-in  
NC-415 2005 Tax Credit for Qualifying Expenses of a Film or Television Production Company  
NC-480 2005 Application for Tax Credit for a Development Zone Project  
NC-478 Gen. Instr. 2005 Tax Credit General Instructions  
NC-478 2005 Summary of Tax Credits Limited to 50% of Tax - instructions  
NC-478A 2005 Tax Credit - Creating New Jobs - instructions  
NC-478B 2005 Tax Credit - Investing in Machinery and Equipment - instructions  
NC-478C 2005 Tax Credit - Research and Development - instructions  
NC-478D 2005 Tax Credit - Worker Training - instructions  
NC-478E 2005 Tax Credit - Investing in Central Office or Aircraft Facility Property - instructions  
NC-478F 2005 Tax Credit - Investing in Business Property - instructions  
NC-478G 2005 Tax Credit - Investing in Renewable Energy Property - instructions  
NC-478H 2005 Tax Credit - Investing in Low Income Housing - instructions  
NC-478I 2005 Tax Credit - Research and Development - instructions  
NC-478 Examples 2005

-Credit History Table Example

  
NC K-1 2005 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits  

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.

 2004 Corporate Income and Franchise Tax Forms and Instructions

Form

 Tax Year Description Electronic Options
CD-401S 2004 S-Corporation Tax Return - instructions  
CD-405 2004 C-Corporation Tax Return - instructions  
CD-418 2004 Cooperative or Mutual Association  
CD-425 2004 Corporate Tax Credit Summary  
CD-429B 2004 Underpayment of Estimated Tax by C-Corporations  
CD-V Amended 2004 Amended Franchise and Corporate Income Payment Voucher  
NC-414 2004 Income Tax Credit for Use of North Carolina Ports - web fill-in  
NC-480 2004 Application for Tax Credit for a Development Zone Project  
NC-478 Gen. Instr. 2004 Tax Credit General Instructions  
NC-478 2004 Summary of Tax Credits Limited to 50% of Tax - instructions  
NC-478A 2004 Tax Credit - Creating New Jobs - instructions  
NC-478B 2004 Tax Credit - Investing in Machinery and Equipment - instructions  
NC-478C 2004 Tax Credit - Research and Development - instructions  
NC-478D 2004 Tax Credit - Worker Training - instructions  
NC-478E 2004 Tax Credit - Investing in Central Office or Aircraft Facility Property - instructions  
NC-478F 2004 Tax Credit - Investing in Business Property - instructions  
NC-478G 2004 Tax Credit - Investing in Renewable Energy Property - instructions  
NC-478H 2004 Tax Credit - Investing in Low Income Housing - instructions  
NC-478I 2004 Tax Credit - Research and Development - instructions  
NC-478 Examples 2004

-Credit History Table Example

  
NC K-1 2004 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits  

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.

2003 Corporate Income and Franchise Tax Forms and Instructions

Form

 Tax Year Description Electronic Options
CD-401S 2003 S-Corporation Tax Return - instructions  
CD-405 2003 C-Corporation Tax Return - instructions  
CD-418 2003 Cooperative or Mutual Association  
CD-425 2003 Corporate Tax Credit Summary  
CD-429B 2003 Underpayment of Estimated Tax by C-Corporations  
NC-480 2003 Application for Tax Credit for a Development Zone Project  
NC-478 Gen. Instr. 2003 Tax Credit General Instructions  
NC-478 2003 Summary of Tax Credits Limited to 50% of Tax - instructions  
NC-478A 2003 Tax Credit - Creating New Jobs - instructions  
NC-478B 2003 Tax Credit - Investing in Machinery and Equipment - instructions  
NC-478C 2003 Tax Credit - Research and Development - instructions  
NC-478D 2003 Tax Credit - Worker Training - instructions  
NC-478E 2003 Tax Credit - Investing in Central Office or Aircraft Facility Property - instructions  
NC-478F 2003 Tax Credit - Investing in Business Property - instructions  
NC-478G 2003 Tax Credit - Investing in Renewable Energy Property - instructions  
NC-478H 2003 Tax Credit - Investing in Low Income Housing - instructions  
NC-478 Examples 2003

-Credit History Table Example

  
NC K-1 2003 (For Form CD-401S) Shareholder's Share of North Carolina Income, Adjustments, and Credits  

 

Traditional Web Form Instructions

  • You must print this form and complete it by hand.

  • Do not mix pages from traditional web forms with pages from other types of forms such as software generated forms, preprinted forms or forms from booklets.

  • Do not use red ink (use black or blue).

  • Do not use dollar signs, commas, or other punctuation marks or symbols.

  • Do not submit photocopies of returns. Submit original returns only.

  • Do not use brackets for negative numbers.

  • Do not select "no graphics" options on your printer.