Form NC-NA Nonresident Shareholder Agreement

An S Corporation doing business in this State must file Form NC NA for each of its nonresident shareholders The form is due by the 15th day of the fourth month following the first taxable period in which the S Corporation becomes subject to North Carolina income tax A form for a nonresident who becomes a shareholder of the S Corporation after the initial due date must be filed by the due date of CD 401S for the year in which the nonresident became a shareholder An S Corporation that does not file the required Form NC NA for a nonresident shareholder is liable for any tax not paid by the nonresident Additional forms are available from the Department s website www dornc com or by calling 1 877 252 3052 CD 401S General Instructions NC NA Nonresident Shareholder Agreement Web North Carolina Department of Revenue