Annual Report Due Dates​​ Each Business Entity has its own due dates for filing the annual report. Click "Get Started" for the due dates for each type of entity.Article 7. Shareholders. North Carolina requires corporations to file an annual report. North Carolina State law requires all business corporations to file their annual report directly with Secretary of State. North Carolina corporations must file an Annual Report every year. Corporations must hold an annual meeting of the directors logged with corporate minutes. Corporations must hold an annual meeting of the shareholders. You can file the annual report online through the SOS website. Alternatively, you can file a paper copy directly with the SOS's Business Registration Division.