[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302828-105":53,"doc-detail-302828-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","cd-405-instructions-c-corporation-tax-return-2025","CD-405 Instructions - C-Corporation Tax Return - 2025","","Instructions guide preparation of the North Carolina C-Corporation tax return for tax year 2025. The document explains scope, which corporations must file annual franchise and income taxes, and how franchise tax applies even when income is exempt under P. L. 86-272. It outlines requirements for NC political organizations using Form CD-405, key schedules that may be omitted, due dates, extension rules, and interest or penalties. It also covers new corporations, taxable-year timing, tax rate calculation, filing deadlines, mailing address, and where to obtain CD-405 forms and instructions online.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/cd-405-instructions-c-corporation-tax-return-2025/302828/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/cd-405-instructions-c-corporation-tax-return-2025/302828.png","ImageObject",442,249,{"name":88,"@type":89},"Margaret","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-21","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Which corporations must file an annual franchise and income tax return in North Carolina?","Question",{"text":108,"@type":109},"Every corporation doing business in North Carolina and every inactive corporation chartered or domesticated here must file an annual franchise and income tax return. The return is filed using the name shown on the corporate charter or certificate of authority.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What filing requirements apply to North Carolina political organizations using Form CD-405?",{"text":113,"@type":109},"North Carolina political organizations must file Form CD-405 if gross taxable income exceeds $100. They first complete federal Form 1120-POL, may attach the federal return instead of completing Schedule G, and generally do not complete Schedules A and C used to calculate franchise tax.",{"name":115,"@type":106,"acceptedAnswer":116},"How are franchise tax rates calculated and what are the key limits?",{"text":117,"@type":109},"The franchise tax rate is $1.50 per $1,000 (0.0015) of the first $1,000,000 of net worth, capped at a maximum of $500. If net worth base exceeds $1,000,000, the additional amount is multiplied by $1.50 per $1,000 and $500 is added, while the minimum franchise tax is $200.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302828,1789797356,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":125,"read_time":79},137451207643,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","Web  \n1-26  \nCD-405 Instructions C-Corporation Tax Return  \n2025  \nGENERAL INFORMATION  \nThe information contained in these instructions is to be used as a guide in the preparation of the North Carolina C-Corporation tax return and is not intended to cover all provisions of the law.  \nFor further information on North Carolina tax law, refer to administrative rules, bulletins, directives, and other publications issued by the Department of Revenue,(“Department”), as well as opinions issued by the Attorney General’s office.  \nThe Department has published the “2025 Tax Law Changes”resource document. This document gives a brief summary of the tax law changes made by the 2025 General Assembly regardless of when the changes take effect, as well as changes made by prior General Assemblies that take effect for tax year 2025. For detailed information concerning these changes click on “Taxes and Forms,”“Corporate Income and Franchise Tax,”“Tax Law Changes,” and select “2025 .”  \nCorporations Required to File  \nEvery 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. For a corporation that is subject to franchise tax but not income tax, its apportionment factor for computing the amount of franchise tax due is the same factor that would be used if its activities that are protected by P. L. 86-272 were subject to income tax in this State.  \nNorth Carolina Political Organizations  \nNorth Carolina political organizations must file Form CD-405 if the organization has gross taxable income of more than $100. Organizations must first complete federal Form 1120-POL to determine the organization’s federal taxable income.  \nWhen completing the North Carolina return, the political organization is not required to complete Schedules A and C, which are used to calculate franchise tax. The political organization may also attach a copy of its federal return instead of completing Schedule G. If North Carolina adjustments are applicable, Schedule H must be completed. The remainder of Form CD-405, Schedules I through O, is not applicable.  \nIn general, a NC political organization must file Form CD-405 by the 15th day of the fourth month following the close of the income year. The due date may be extended for seven (7) months if the extension, Form CD-419, is received timely. Interest and applicable penalties may be imposed if the organization is required to file Form CD-405 and fails to file the form by the due date.  \nNew Corporations  \nA new corporation (newly incorporated, newly domesticated outof-state corporation, or other corporation commencing business in the State) is required to file a franchise and income tax return with  \nthis Department by the 15th day of the fourth month following the close of its first income year of twelve (12) months or less. The taxable year for a new corporation in this State is presumed to end the calendar month preceding the month of incorporation unless otherwise established by the filing of the required return indicating the taxable year adopted. In no case may the first taxable year exceed 12 months unless it is clearly shown that the corporation has adopted a method of accounting using the 52-53 week reporting period. A franchise and income tax return is due annually as long as the corporation remains incorporated, domesticated, or continues to do business in this State.  \nTax Rates  \nThe franchise tax rate is $1.50 per $1,000 ( .0015) of the first $1,000,000 of the corporatio","cbCainqmaGAOXu2r","https://ap.wps.com/l/cbCainqmaGAOXu2r","pdf",553924,10,"English","# GENERAL INFORMATION\n## Corporations Required to File\n## North Carolina Political Organizations\n## New Corporations\n## Tax Rates\n## When and Where to File\n## Where to Get Forms\n## Alternative Method of Filing - eFile","[{\"question\":\"Which corporations must file an annual franchise and income tax return in North Carolina?\",\"answer\":\"Every corporation doing business in North Carolina and every inactive corporation chartered or domesticated here must file an annual franchise and income tax return. The return is filed using the name shown on the corporate charter or certificate of authority.\"},{\"question\":\"What filing requirements apply to North Carolina political organizations using Form CD-405?\",\"answer\":\"North Carolina political organizations must file Form CD-405 if gross taxable income exceeds $100. They first complete federal Form 1120-POL, may attach the federal return instead of completing Schedule G, and generally do not complete Schedules A and C used to calculate franchise tax.\"},{\"question\":\"How are franchise tax rates calculated and what are the key limits?\",\"answer\":\"The franchise tax rate is $1.50 per $1,000 (0.0015) of the first $1,000,000 of net worth, capped at a maximum of $500. If net worth base exceeds $1,000,000, the additional amount is multiplied by $1.50 per $1,000 and $500 is added, while the minimum franchise tax is $200.\"}]","CD-405 Instructions - C-Corporation Tax Return - 2025 | PDF"]