Form CD-405 Fillable C Corporation Tax Return -instructions
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 0037a $31 00 ( ) ( ) ( )( ) ( )( ) ([1]) ([1]) ([1]) ([1]) ([1]) ([1]) ([1]) ([1]) ([1]) ([1]) ([1]) ([1]) ([1]) ([2]) ([2]) ([2]) ([2]) ([2]) ([2]) ([2]) ([2]) ([2]) ([2]) ([2]) ([2]) ([2]) ([2]) ([3]) ([3]) ([3]) ([3]) ([3]) ([3]) ([3]) ([3]) ([3]) ([4]) ([4]) ([4]) ([4]) ([4]) ([5]) ([5]) ([5]) ([5]) ([5]) ([5]) ([6]) ([6]) ([7]) ([8]) (1 State of incorporation) (10 Affiliated indebtedness (Attach schedule) (10 Compensation of general executive officers) (11 Line 9 plus (or minus) Line 10) (13) Unchecked (2 Date Certificate of Authority was obtained from N C Secretary of State) (2 Nonapportionable Income Allocated to N C (Enter the total of Column E here) (20 a Depreciation) (4 Principal place from which business is directed or managed) (5 What was the last year the IRS redetermined the corporation s federal taxable income) (7 Does this corporation finance or discount its receivables through a related or an affiliated company: No 2) Unchecked (7 Does this corporation finance or discount its receivables through a related or an affiliated company: Yes 2) Unchecked (7 Rented property (Multiply annual rents by 8) (A) Nonapportionable Income (Add amounts on Line 5 for (a) and (b); divide by 2) (Add Lines 1 through 5) (Address) (Adjustments to Federal Taxable Income) (Affiliate) (Amended Return) Unchecked (and ending) (Attach a copy of the appropriate federal income tax schedule reflecting the relationship) (Attach additional sheets if necessary [1]) (Attach additional sheets if necessary [2]) (Attach additional sheets if necessary [3]) (Attach additional sheets if necessary [5]) (Attach additional sheets if necessary) (Attach detailed explanation) (Attach detailed explanation: No 3) Unchecked (Attach detailed explanation: Yes 3) Unchecked (Attach schedule) (Attach schedule) (b Charitable Contributions [1]) (b Charitable Contributions [2]) (b Charitable Contributions) (B) Gross (C) Related (Captive REIT) Unchecked (checkbox) Unchecked (checkbox) Unchecked (checkbox) Unchecked (checkbox) Unchecked (checkbox) Unchecked (checkbox) Unchecked (checkbox) Unchecked (checkbox) Unchecked (City) (Column B minus Column C) Directly to N C (D) Net Amounts (Date incorporated) (Date) (divide Column 1 by Column 2 and enter factor) (Divide Column 1 by Column 2 and enter factor) (Everywhere) (Expenses recorded on books this year) (Federal Employer ID Number) (FEIN) (FEIN) (FEIN) (Fill in all applicable circles: CD479 is attached) Unchecked (Fill in all applicable circles: Combined Return) Unchecked (Fill in all applicable circles: Fed Schedule M3 is attached) Unchecked (Fill in all applicable circles: Final Return) Unchecked (Fill in applicable circle: FEIN 2) Unchecked (Fill in applicable circle: Preparers) Unchecked (Fill in applicable circle: SSN) Unchecked (From Federal Form 1120 Line 29b) (From Form CD 419 Line 10) (From Schedule D Line 8) (From Schedule E Line 2) (From Schedule G Line 30 or Federal Form 1120 (From Schedule H Line 5) (From Schedule I Line 1c) (From Schedule I Line 2e) (From Schedule N Line 1) (From Schedule N Line 2) (From Schedule O Part 1; Part 2 Line 15; Part 3; or Part 4) (Has Escheatable Property) (If so when) (If tax year ends December 31 2013 through September 30 2014 enter the appraised county tax valueof all real and tangible property located in N C as of January 1 2013 including any motor vehiclesassessed during the tax year Otherwise enter value as of January 1 2014 ) (Important: Include Area Code) (in cost of goods sold) (Income subject to tax not recorded on) (Initial Filer) Unchecked (Inventory valuation method: FIFO) Unchecked (Inventory valuation method: Lower of cost or market) Unchecked (Legal Name) (Legal Name) (Less employment credits) (LIFO valuation not permitted) (NAICS Code) (NC 478 is attached) Unchecked (net of expenses) S&L s only 00 (Non U S /Foreign) Unchecked (Nonprofit/Tax Exempt) Unchecked (Other decreases (itemize) (Other increases (itemize [1]) (Other increases (itemize [2]) (Other increases (itemize [3]) (other tax year beginning (MM DD) (Other) (Paid Preparer) (Parent) (Pay online Go to www sosnc com (President) (PTIN) (Regular or principal trade or business in N C) (Secretary) (See instructions and G S 105 130 4 for more information ) (See instructions) (See instructions) 00 (See instructions) 00 (State) (Subsidiary) (Tax exempt interest [1]) (Tax exempt interest [2]) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (Title of Officer) (Treasurer) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) Unchecked (USE CAPITAL LETTERS FOR YOUR NAME AND ADDRESS) (USE CAPITAL LETTERS FOR YOUR NAME AND ADDRESS) Legal Name (First 35 Characters) (Use Only) (Vice President) (Were the adjustments reported to N C: No) Unchecked (Were the adjustments reported to N C: Yes) Unchecked (Zip Code) * For an acceptable means of computing related expenses see 17 N C A C 5C 0304 00 00 1 a Gross receipts or sales 1 Additions: 1 Balance at beginning of year 1 Capital Stock Surplus and Undivided Profits(From Schedule C Line 13) 1 Cash 1 Contributions to Donees Outside N C 1 Net income (loss) per books 1 Nonapportionable Income (Enter the total of Column D here and on Schedule B Line 15) 1 Total appraised value of all N C tangible property including motor vehicles 1 Total capital stock outstanding less cost of treasury stock 1 Total value of inventories located in N C 10 00 10 a Buildings and other depreciable assets 10 Affiliated indebtedness (Attach schedule) 10 Compensation of general executive officers 10 Federal Taxable Income Before NOL 10 Other income (Attach schedule) 100 0000 11 00 11 a Depletable assets 11 Adjustments to Federal Taxable Income 11 Line 9 plus (or minus) Line 10 11 Payroll Factor (Line 9 minus Line 10; 11 Total Income 12 00 12 Apportionment factor (From Schedule O Part 1; Part 2 Line 15; Part 3; or Part 4) 12 Compensation of officers 12 Land (net of any amortization) 12 Net Income Before Contributions 12 Sales Factor (Attach schedule) 13 00 13 a Intangible assets (amortizable only) 13 Capital Stock Surplus and Undivided Profits 13 Contributions to Donees Outside N C 13 Salaries and wages 13 Sales Factor (Enter the same factor as on Line 12) 14 00 14 16 or 18 20 14 N C Taxable Income 14 Other assets (Attach schedule) 14 Repairs and maintenance 14 Total of Factors (Add Lines 8 11 12 and 13) 15 00 15 Bad debts 15 N C Apportionment Factor (Divide Line 14 by the number of factors present; enter result here 15 Nonapportionable Income 15 Total Assets 16 00 16 Accounts payable 16 Apportionable Income 16 Rents 17 Mortgages notes and bonds payable 17 Taxes and licenses 18 00 18 Income Apportioned to N C 18 Interest 18 Other current liabilities (Attach schedule) 19 00 19 Charitable contributions 19 Loans from shareholders 2 a Trade notes and accounts receivable 2 Appraised Value of N C Tangible Property 2 Buildings 2 Contributions to N C Donees 2 Cost of goods sold (Attach schedule) 2 Federal income tax 2 Investment in N C Tangible Property 2 Net income (loss) per books 2 Nonapportionable Income Allocated to N C (Enter the total of Column E here 2 Paid in or capital surplus 2 Total Additions (Add Lines 1a 1h) 2 Total value of furniture fixtures and machinery and equipment located in N C 20 00 20 a Depreciation 20 Mortgages notes and bonds payablein 1 year or more 21 Depletion 21 Other liabilities (Attach schedule) 22 00 22 Advertising 22 Capital stock: a Preferred Stock 23 00 23 Additional paid in capital 23 or 25 is negative 23 Pension profit sharing 24 00 24 Employee benefit programs 24 Retained earnings Appropriated 25 00 25 Domestic production activities deduction 25 Retained earnings Unappropriated 26 00 26 Adjustments to shareholders equity 26 Other deductions (Attach schedule) 27 00 27 Less cost of treasury stock 27 Total Deductions 28 00 28 Taxable Income per Federal Return 28 Total Liabilities and Shareholders Equity 29 Payments and CreditsWhen filing an amended return see instructions 29 Special Deductions 29c 00 3 Appraised Value of N C Tangible Property 3 Deductions: 3 Excess of capital losses over capital gains 3 Gross Profit (Line 1c minus Line 2) 3 Inventories 3 Other increases (itemize): 3 Retained earnings (earned surplus and undivided profits) 3 Total value of land and buildings located in N C 30 00 30 Federal Taxable Income Before NOL 32 00 33 00 33 Franchise Tax Due or Overpayment(From Schedule A Line 8 or 9) 34 00 34 Income Tax Due or Overpayment(From Schedule B Line 31 or 32) 35 00 35 Balance of Tax Due or OverpaymentAdd (or subtract) Lines 33 and 34 36 00 36 Underpayment of Estimated Income Tax(Enter letter in exceptions box if applicable See instructions ) 37 a Interest (See instructions) 37b 00 38 Total Due Add Lines 35 through 37b and enter result here 39 00 39 Overpayment 4 a U S government obligations 4 Add Lines 1 2 and 3 4 Dividends (Attach schedule) 4 Income subject to tax not recorded on 4 Other property 4 Other surplus 4 Taxable Amount 4 Total value of leasehold improvements and other tangible property located in N C 40 00 40 Amount of Line 39 applied to 2014 Estimated Income Tax 41 00 41 Amount of Line 39 contributed to N C Nongame and Endangered Wildlife Fund 42 00 38 00 42 Amount to be Refunded 5 a CashDistributions: 5 a Interest on obligations of the 5 Add Lines 1 through 4 and enter total 5 Adjustments to FederalTaxable Income 5 Deferred or unearned income 5 Expenses recorded on books this year 5 Tax exempt securities 5 Total (Add Lines 1 4) 5 Total Franchise Tax Due 6 Accumulated depreciation depletion and amortization with respect to N C tangible property 6 Add Lines 1 through 5 6 Allowance for bad debts 6 Average value of propertyAdd amounts on Line 5 for (a) and (b); divide by 2 6 Gross rents 6 Other current assets (Attach schedule) 6 Other decreases (itemize): 6 Payment with Franchise Tax Extension (From Form CD 419 Line 9) 7 Add Lines 5 and 6 7 Debts existing for the purchase or improvement of N C real estate 7 Gross royalties 7 Income recorded on books this year notincluded on this return (itemize): 7 LIFO reserves 7 Loans to shareholders 7 Rented property (Multiply annual rents by 8) 7 Tax Credits (From Form CD 425 Part 2 Line 12) 8 $ 00 8 Balance at End of Year (Line 4 minus Line 7) 8 Capital gain net income (Attach schedule) 8 Franchise Tax Due If the sum of Line 6 plus 7 is less 8 Investment in N C Tangible Property 8 Mortgage and real estate loans 8 Other reserves that do not represent definite and accrued legal liabilities (Attach schedule) 8 Property Factor (Add Lines 6 and 7; 9 Add Lines 1 through 8 and enter total 9 Add Lines 7 and 8 9 Franchise Tax Overpaid If the sum of Line 6 plus 7 is 9 Gross payroll 9 Net gain (loss) (Attach schedule) 9 Officers names and addresses: 9 Other investments (Attach schedule) 99 9999% a Application for Income Tax Extension 29a 00 a Depreciation a Enter total contributions to donees a Enter total contributions to N C a Taxes based on net income 00 a U S obligation interest (net of expenses) 00 Add (or subtract) Lines 10 and 11 Add Lines 12 through 26 Add Lines 18 and 19 Add Lines 26 and 2728 Add Lines 29a through 29e30 Add Lines 2c and 2d; enter total Add Lines 3 through 10 Address Adjustments to Federal Taxable Income H against book income this year (itemize): Amended ReturnFill in all applicable circles: Initial Filer NC 478 is attached Amounts Analysis and on Schedule B Line 10 and on Schedule B Line 19) and similar plans Annual Report Fee27 Apportionment Factor Enter to four decimal places17 Apportionment Factor1 Land Assets b 2013 Estimated Tax 29b 00 b Charitable Contributions b Common Stock b Depreciation included b Dividends paid by captive REITs 00 b Less accumulated amortization b Less accumulated depletion b Less accumulated depreciation b Less allowance for bad debts b Multiply Schedule B Line 23 by 5% b Multiply the amount shown onSchedule B Line 12 by 5% b Other deductible dividends b Other interest b Penalties (See instructions) b Returns and allowances b State and other obligations b Stock Balance Sheet per BooksL Before NOL and Special Deductions Beginning of Tax Year End of Tax Year Beginning Period Ending Period(a) (b) Beginning Period Ending Period(a) (b) books this year (itemize): but not less than zero If less than zero enter amount on Line 39 Pay in U S Currency c Amount Deductible c Balance (Line 1a minus Line 1b) c Balance (Line 20a minus Line 20b) c Contributions 00 c Dividends received from captive REITs 00 c Enter the lesser of Line 2a or 2b c North Carolina Department of Revenue c Partnership (If a partnership payment is claimed on c Property c Travel and entertainment Capital Stock Surplus and Undivided Profits Captive REIT CD 405 City Zip CodeState Combined Return Complete this schedule if you do not attach a copy of your federal income tax return Complete this schedule only if you apportion income to North Carolina and to other states AND you have income classified as nonapportionableincome See the instructions for an explanation of what is apportionable income and what is nonapportionable income Computation of Computation of Corporate Income TaxB Computation of Corporate Income TaxTax Due or Refund Computation of Franchise TaxA Contributions to N C Donees ContributionsI Corporate Corporation Tax Return 2013 Corporations Apportioning Franchise or Income to N C and to Other States Corporations Apportioning Franchise or Income to N C and to Other States Using Single Sales FactorExcluded corporations qualified capital intensive corporations and certain public utilities must apportion NorthCarolina franchise and corporate income tax using the sales factor alone These corporations need not completethe property and payroll factor sections of this Schedule Enter the sales factor from Line 12 here on ScheduleB Line 17 and on Schedule C Line 12 (See instructions and G S 105 130 4 for more information ) d 29d 00 d Enter total contributions to the State D Investment in N C Tangible Property d Royalties paid to related members d Royalties received from relatedmembers (See instructions) 00 Date Certificate of Authority was obtained from N C Secretary of State 2 Date incorporatedState of incorporation1 Date: Deductions on this return not charged difference here and on Line 34 below Divide Column 1 by Column 2 and enter factor divide Column 1 by Column 2 and enter factor) Does this corporation finance or discount its receivables through a related or an affiliated company?7 Yes No Domestic and Other Corporations Not Apportioning Franchise or Income Outside N C donees other than those listed in e 0029e e Amount Deductible E Appraised Value of N C Tangible Property e Expenses attributable to incomenot taxed (See instructions) 00 00 e Interest on deposits with FHLB E) Net Amounts Allocated ( Enter 100% on Schedule B Line 17 and Schedule C Line 12 Part 1 Enter the amount of bonus depreciation Enter the lesser of Line 1a or 1b Example: Example: Exception toUnderpaymentof Estimated Tax Expenses* Explanation of Changes for Amended ReturnAttach additional sheets if necessary Explanation of why income listed in chart is nonapportionable income rather than apportionable income: f Bonus depreciation f Domestic production activitiesdeduction (From Schedule G Line 25) 00 00 Factor Fed Schedule M 3 is attached Final Return CD 479 is attached Federal Employer ID Number fill in circle for an electronic filing option ) For calendar year 2013 or Form CD 425 MUST be attached From a Domestic Bank from Schedule H Line 1(g) 00 g Bonus Depreciation 00 G Federal Taxable Income Before NOL Deduction g Section 179 expense deduction 00 Gross Receipts / Sales h Other (Attach explanation or schedule) 00 h Other (Attach explanation or schedule) 00 4 Total Deductions (Add Lines 3a 3h) 00 here and on Schedule B Line 11 here and on Schedule B Line 13 here and on Schedule B Line 24 HoldingCompanyException I certify that to the best of my knowledge this return is accurate and complete (Fill in applicable circle) I certify that to the best of my knowledge this return is accurate and complete (Important: Include Area Code) If a tax credit is claimed on Line 29e If a tax credit is claimed on Line 7 Form CD 425 MUST be attached If amount on Line If amount on Line 10 12 If amount on Line 13 is less than zero enter zero on Schedule A Line 1 If amount on Line 33 35 is an in cost of goods sold in less than 1 year Include $25 00 ONLY if filing reportwith the Department of Revenue Income (Line 6 minus Line 9) 10 Income Before Contributions to N C Donees Income Subject to N C Tax Income Tax Due If Line 30 is less than Line 28 enter Income Tax Overpaid If Line 30 is more than instrumentalities Inventory valuation method: is negative fill in circle Is this corporation related to another corporation as: Is this corporation subject to franchise tax but not N C income tax because the corporation s income tax activitiesare protected under P L 86 272? Liabilities and Shareholders Equity Line 1 2 or 3 whichever is greatest Line 11 minus Line 27 Line 12 minus Line 13 Line 14 minus Line 15 Line 2 minus Line 4 enter amount Line 20 minus Lines 21 and 22 Line 23 minus Line 24 Line 28 enter difference here and on Line 34 below Line 28 minus 29b) Line 28 minus Line 29; enter amount here Line 29c a copy of the NC K 1 MUST be attached ) Line 2d below Line 39 minus Lines 40 and 41 Line 5 minus Lines 6 and 7; enter amount here and on Schedule A Line 2 Lower of cost or markeFIFO t Other MAIL TO: N C Dept of Revenue P O Box 25000 Raleigh N C 27640 0500 Returns are due by the 15th day of the 4th month after the end of the income year more than Line 5 enter difference here and on Page 2 Line 33 motor carriers and railroad companies If you use a special apportionment formula enter the computedapportionment factor here on Schedule B Line 17 and on Schedule C Line 12 Multiply Line 1 by 55%; enter here and on Schedule A Line 3 Multiply Line 11 by factor on Line 12 and enter result here and on Schedule A Line 1 Multiply Line 16 by factor on Line 17 Multiply Line 25 by 6 90% Multiply Line 4 by 0015 ($1 50 per $1 000 00 minimum $35 00) N C Net Income Tax NAICS CodeSecretary of State ID Net Economic Loss (Attach schedule)22 Net Taxable Income Non U S /ForeignHas Escheatable Property Nonapportionable Income Nonapportionable Income Allocated to N C Nonprofit/Tax Exempt Nonresident Withholding(Include copy of 1099 or W 2) not deducted on this return (itemize): Note: Apportionment factors must be calculated 4 places to the right of the decimal Note: The letter K is not used to designate a schedule NoYes Number: of N C and its political subdivisions on Schedule B Line 17 and Schedule C Line 12) Other Information All Taxpayers Must Complete this Schedule F other tax year beginning (MM DD) 1 3 and ending(MM DD YY) outside N C overpayment fill in circle Page 2 CD 405 Web 10 13 Legal Name Page 3 CD 405 Web 10 13 Legal Name Page 4 CD 405 Web 10 13 Legal Name Page 5 CD 405 Web 10 13 Legal Name Page 6 CD 405 Web 10 13 Legal Name Paid Preparer: Parent AffiliateSubsidiary Part 2 Part 3 Part 4 Pay online Go to www dornc com and click on E Services Percentage Depletion over Cost Depletion on N C Property(See Instructions) Preparer s President Secretary Principal place from which business is directed or managed4 PTIN: Reconciliation of Income(Loss) per Books With Return Regular or principal trade or business in N C Everywhere3 RetainedEarnings Signature and Signature of Special ApportionmentSpecial apportionment formulas apply to certain types of corporations such as telephone companies Submit forms in the following order: CD V NC 478VJ CD 479 NC 478 NC 478 series CD 405 followed by CD 425 Tax Credits (From Form CD 425 Part 4 Line 32) Tax exempt interest Telephone than Line 5 enter difference here and on Page 2 Line 33 Title of Officer: Total Assets per Balance Sheet Total Everywhere Within North Carolina 1 2 United States and its Use Only Vice President Treasurer What was the last year the IRS redetermined the corporation s federal taxable income? 5 When filing an amended return see instructions Yes NoWere the adjustments reported to N C ? If so when?6