at one time, the state's annual report (NC in this case) was a part of the corporation's tax return, with an option to say the entity wasn't required to file an annual report (by checking a box). Otherwise, the fee ($25 in NC) was calculated as due along with the franchise tax amount on a separate line. Beginning with the 2018 corp tax returns, there is nothing related to the annual report on the 1120S for NC, just the franchise tax. Why? Or what am I missing??
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