Compliance by domicile / North Carolina
North Carolina captive filing requirements
Regulator: NCDOI. The obligations below are stated relative to the captive's fiscal year end, then shown as dates for a calendar-year 2026 pure captive. For another type, year end, 831(b) election or NAIC filer, the platform generates the captive's own calendar.
North Carolina obligations
| Obligation | Category | Due | Status | Source |
|---|---|---|---|---|
Annual report | regulatory | the 15th of the 3rd month after the fiscal year end | verified | regulator document |
Economic impact supplement (Form C-202) | regulatory | the 1st of the 3rd month after the fiscal year end | verified | regulator document |
Premium tax return (NC Department of Revenue) | tax | the 15th of the 3rd month after the fiscal year end | verified | regulator document |
Audited financial statements | audit | the last day of the 6th month after the fiscal year end | verified | regulator document |
Actuarial opinion / loss reserve certification | actuarial | the last day of the 6th month after the fiscal year end | verified | regulator document |
Federal and governance obligations every captive carries
| Obligation | Authority | Due | Applies |
|---|---|---|---|
Federal return (Form 1120-PC) Six-month extension available with Form 7004. | IRS | the 15th of the 4th month after the fiscal year end | US taxpayers (incl. 953(d)) |
Micro-captive disclosure (Form 8886), if a listed transaction or transaction of interest T.D. 10029 (Jan 2025), upheld in CIC Services v. IRS (E.D. Tenn., Mar 2026). Apply the loss-ratio and financing-factor tests each year. | IRS | the 15th of the 4th month after the fiscal year end | 831(b) captives |
Annual board meeting and minutes Board pack: financials, actuarial results, investment report, business plan changes. | Board / domicile | the last day of the 6th month after the fiscal year end | All |
Business plan review (file changes for approval before they take effect) | Domicile regulator | the last day of the 1st month after the fiscal year end | All |
2026 dates for a calendar-year pure captive
Generated from the rules above by the same code the product runs.
| Due | Obligation | Period | Authority |
|---|---|---|---|
| January 31, 2027 | Business plan review (file changes for approval before they take effect) | FY2026 | Domicile regulator |
| March 1, 2027 | Economic impact supplement (Form C-202) | FY2026 | NCDOI |
| March 15, 2027 | Annual report | FY2026 | NCDOI |
| March 15, 2027 | Premium tax return (NC Department of Revenue) | FY2026 | NC Department of Revenue |
| April 15, 2027 | Federal return (Form 1120-PC) | FY2026 | IRS |
| June 30, 2027 | Actuarial opinion / loss reserve certification | FY2026 | NCDOI |
| June 30, 2027 | Annual board meeting and minutes | FY2026 | Board / domicile |
| June 30, 2027 | Audited financial statements | FY2026 | NCDOI |
North Carolina premium tax
Direct premium
- Up to $20M: 0.400%
- Above the last bracket: 0.300%
Assumed premium
- Up to $20M: 0.225%
- Up to $40M: 0.150%
- Up to $60M: 0.050%
- Above the last bracket: 0.025%
Minimum $5,000, maximum $100,000. Verified against the statute. Paid to the Department of Revenue by March 15. A protected cell company and its cells are taxed as one [unverified].
Spotted a wrong date?
Email calendar@captiveverify.com with the regulator's document. We fix the library, and the correction reaches every firm using it.
This page is general information from public regulator sources, not legal or tax advice. Confirm each date with the domicile for the captive concerned.