Where to file your taxes for Form 1120-S ; A foreign country or U.S. possession. Report and pay FUTA tax if the corporation either: If you are an employer, you must file a quarterly Form 941 to report.Find out what takes place in the formation of a corporation and the resulting tax responsibilities and required forms. Corporations file Schedule M-3 (Form 1120) to answer questions about their financial statements and reconcile financial statement net income (loss) Affected taxpayers in specified counties will have until Feb. 3, 2025, to file returns and pay any taxes that were originally due during this period. There is NO fee to apply for a certificate of registration in North Carolina. The department does not contract this service out to third parties.