CD-418: Cooperative or Mutual Association (2025)
North Carolina · North Carolina DOR · Used for tax years 2025
Form CD-418 is North Carolina’s 2025 income tax return for a cooperative or mutual association. It reports taxable income, adjustments, contributions, tax, payments and credits, and any balance due or overpayment.
Who files this form
Form CD-418 is North Carolina’s income tax return for a cooperative or mutual association. This version is for calendar year 2025 or another tax year beginning in 2025.
The form does not state detailed rules for which associations must file.
When it's due
For the 2025 return, the form states that returns are due by the 15th day of the 9th month after the end of the income year.
What you'll need
- Identification details: Federal employer ID number, legal name, address, NAICS code, and Secretary of State ID.
- Federal return or income schedules: Complete Schedule B if you do not attach a copy of your federal income tax return. Complete Schedule L only if you do not attach your federal return with all supporting schedules.
- Payment and credit records, as applicable: Form CD-419 for the income tax extension payment; a copy of Form D-403 NC K-1 for a partnership payment claimed on Line 7c; and a copy of Form 1099 or W-2 for nonresident withholding on Line 7d.
- Tax credits: Complete Form CD-425 and use the amount from Part 4, Line 30.
- Supporting schedules: Attach schedules where requested, including applicable income, deductions, and balance sheet details.
- Amended returns: Provide an explanation of changes. Attach additional sheets if necessary.
How to file
Complete the applicable schedules and transfer their totals to Schedule A. Have an officer sign and date the return and provide their title. The form also has a signature area for a paid preparer.
Mail the return to:
N.C. Dept. of Revenue
P.O. Box 25000
Raleigh, N.C. 27640-0500
Submit original returns, not photocopies. Do not include the handwritten-form instruction page.
The form says you can pay tax online and refers to the instructions for Form CD-405. It also says to pay in U.S. currency from a domestic bank. It does not provide e-file instructions.
Common mistakes
- Do not use red ink. Use blue or black ink on handwritten forms.
- Do not enter dollar signs, commas, or other punctuation marks. Use capital letters for your name and address.
- Set page scaling to “none,” uncheck Auto-Rotate and Center, and do not print on both sides of the paper.
- Submit originals only, and do not mix form types.
- Fill in the negative-amount circle when Line 1, 2, 3, or 5 is negative.
- Attach Form D-403 NC K-1 when claiming a partnership payment on Line 7c.
- On an amended return, enter the extension payment claimed on the original return on Line 7b. That line also calls for previous payments less refunds received, excluding interest.
Questions people ask
What income tax rate does the 2025 form use?
Schedule A, Line 6 directs you to multiply net taxable income on Line 5 by 2.25%.
Can I apply an overpayment to next year’s estimated tax?
Yes. Line 14 lets you apply part or all of the overpayment on Line 13 to 2026 estimated income tax.
Can I contribute an overpayment to a fund?
Yes. Line 15 allows a contribution to the N.C. Nongame and Endangered Wildlife Fund, and Line 16 allows a contribution to the N.C. Education Endowment Fund. To make a separate Education Endowment Fund contribution, enclose Form NC-EDU and your payment.
Can the Department discuss my return with my paid preparer?
Yes. Check the authorization box on Page 2 to allow the North Carolina Department of Revenue to discuss the return and attachments with the paid preparer listed on the form.