North Carolina DOR Issues 2026 Corporate, Franchise, Insurance Tax Bulletin with Key Filing Extension Changes

The North Carolina Department of Revenue (DOR) issued its annual Corporate Income, Franchise, and Insurance Tax Bulletin for 2026, reflecting changes made in the 2025 Regular Session of the North Carolina General Assembly. The bulletin provides administrative interpretations and application guidance for North Carolina corporate income, franchise, and insurance premiums tax laws. The bulletin also includes clarifying: 1) that for tax years beginning on or after Jan. 1, 2025, the extension period for filing corporate franchise and income tax returns has been extended from six months to seven months, from the original due date; 2) details for various tax rates, ...