How to start a child care business in North Carolina (2026)
Everything a new child care business in North Carolina needs in the first months: registration, licenses, taxes, insurance and the yearly deadlines, with official links.
1. Register your business
Most owners form an LLC with the North Carolina Secretary of State. Once it's registered, find it here to claim a free website and see your exact dates.
2. Licenses
North Carolina licenses child care centers, and family child care homes usually need a license once they care for more than a few unrelated children. Expect a home or site inspection, health and safety training, and background checks. North Carolina child care licensing
Your city or county may also require a general business license or tax receipt.
3. Taxes
Get a free EIN from the IRS first. How. Register with North Carolina before your first taxable sale. Register in North Carolina
If you expect to owe $1,000 or more in federal tax for the year, you pay estimated tax four times a year.
North Carolina's yearly report
An annual report is due April 15 every year, starting the year after you form. The state fee is about $200.
Example: an LLC formed today would have its first one due Apr 15, 2027.
Your first-month checklist
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Get your child care license
North Carolina licenses child care centers, and family child care homes usually need a license once they care for more than a few unrelated children. Expect a home or site inspection, health and safety training, and background checks. North Carolina child care licensing
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Run background checks
Licensed programs need background checks, usually including fingerprints, for every adult who works with the children.
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Get general liability insurance
Covers injuries to children in your care. Parents and landlords often ask for it. See options
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Get your EIN
Free from the IRS, online in about 10 minutes. Banks, clients and payroll all ask for it. You never need to pay a service for it. How to get it free
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Open a business bank account
Keeps the company's money separate from yours, which is what protects your LLC. See options
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Set up booking and invoicing
Online booking and automatic invoices get you paid faster. See options
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Payroll and workers' comp before your first hire
Most states require workers' comp once you have employees, and payroll software handles the tax filings. See options
What insurance costs
| Coverage | Median per month |
|---|---|
| General liability | $45 |
| Business owner's policy (BOP) | $83 |
| Workers' compensation | $54 |
| Professional liability | $88 |
Source: Insureon (100,000+ customers), Feb 2026. Overall small-business figures; your trade and state can cost more or less. Your price depends on your work, location and history.
Other trades in North Carolina
Sources: state agency sites linked above; annual report rules compiled from state sites (checked Oct 2026). Rules change, so confirm with the agency before filing.