2025 North Carolina Form D-400

What Is North Carolina Form D-400?

North Carolina Form D-400 is used by all individuals, including full-year, part-year, and nonresidents, to file their state income tax returns. The purpose of NC Form D-400 is to calculate how much income tax you owe the state. There is no short form D-400 filing option. Part-year and nonresident filers will complete North Carolina Form D-400 and attach Schedule PN.

Read the What Form Should I File section of the NC Form D-400 instructions book to help determine if you should file as a resident, part-year resident, or nonresident for tax year 2025. That section of the instructions booklet also highlights the available schedules and worksheets for tax year 2025.

Who Must File North Carolina Form D-400?

You must file a North Carolina tax return if your gross income exceeds the minimum specified for your filing status. For tax year 2025, Single full-year residents must file if their gross income is $12,750 or more. Married full-year residents must file if their gross income is $25,500 or more. Part-year and nonresident filers may need to adjust and prorate these amounts. See the NC Form D-400 instructions for more details.

Gross income means all income before deducting expenses that are reportable to the state of North Carolina. Even if your gross income is below the amount specified for your filing status, you may still want to file a North Carolina tax return. For example, you may receive a refund for the state tax amount shown on your North Carolina W-2. You may also be eligible for any North Carolina earned income credit or other low-income related credits.

Read the Filing Requirements section of the North Carolina D-400 instructions book to help determine if you should file a state income tax return for tax year 2025.

Printable North Carolina State Tax Forms

Printable North Carolina Form D-400 Instructions

Click any of the North Carolina income tax forms and instructions links above to download, save, view, and print the file for the corresponding year. These free PDF files are unaltered and are sourced directly from the publisher.

How To Check The Status Of A North Carolina Tax Return?

To check the status of your North Carolina D-400 income tax return online, visit the North Carolina Department of Revenue website and use their Where's My Refund service. North Carolina Department of Revenue states on their website that the average refund issuing time is approximately six weeks from when the return enters their system. Expect a longer processing time during peak periods.

To check the status of your North Carolina income tax return for 2025, you will need the following information:

• Social Security Number
• Refund Amount

The requested information must match what was submitted on your 2025 North Carolina Form D-400. To check prior year returns, you will need to contact the North Carolina Department of Revenue service center by phone, email, or mail.

To contact the North Carolina Department of Revenue service center by phone or email, use the check your refund status link above. Alternatively, read or print the 2025 North Carolina Form D-400 instructions to obtain the proper phone number and mailing address.

Frequently Asked Questions (FAQ)

Here are answers to some of the most common questions about North Carolina Form D-400. These FAQ can help clarify how to fill out, document, and submit Form D-400 correctly.

Who must file North Carolina Form D-400?

North Carolina residents with a filing requirement generally use Form D-400 for their individual income tax return. Part-year residents and nonresidents with North Carolina-source income may also need to file Form D-400 with Schedule PN.

When is North Carolina Form D-400 due?

For tax year 2025, Form D-400 is generally due April 15, 2026. A filing extension gives you more time to submit the return, but it does not extend the deadline to pay tax due.

Do part-year residents need a schedule with Form D-400?

Usually. Part-year residents and nonresidents with North Carolina-source income generally complete Form D-400 Schedule PN to calculate the portion of income subject to North Carolina tax.

Can I amend a North Carolina Form D-400?

Yes. To amend a return, file Form D-400 as an amended return and include Form D-400 Schedule AM, along with any schedules needed to support the changes.

What should I attach to a paper North Carolina Form D-400?

Follow the current D-400 instructions for required attachments. This commonly includes Forms W-2 and other statements that verify withholding, plus any schedules used to calculate your North Carolina return.

Can I file North Carolina Form D-400 electronically?

Yes, NC Form D-400 can be filed electronically as part of your overall North Carolina tax return. If you're using income tax software, the program will prompt you to complete NC Form D-400 if your tax situation requires it.

Last updated: July 15, 2026

State Tax Forms