Every S Corporation in North Carolina must file an annual report with the Secretary of State. Public Meeting Calendar.Article 7. Shareholders. This guide will help you file formation documents, get tax identification numbers, and set up your company records. File Form 2553 to Elect North Carolina S Corp Tax Designation. North Carolina recognizes the federal S corporation election and does not require a state-level S corporation election. Additional North Carolina information. Form your LLC, C corp or S corporation in NC in 5 minutes or less with our easy 3-step business incorporation services. Annual and regular meetings. (a). A corporation having members with the right to vote for directors shall hold a meeting of the members annually.