2025 North Carolina Income Tax Forms

2025 Full-Year North Carolina Resident Tax Forms

You are generally a full-year North Carolina resident if North Carolina was your permanent legal residence for the entire tax year. Residency can also depend on whether you lived in the state for other than a temporary or transitory purpose. Full-year residents begin with Form D-400 and the D-401 instructions. Review the residency rules in the booklet if you maintained homes in more than one state.

As you complete your North Carolina resident return, the form and line item instructions will tell you when to prepare additional schedules, credit forms, supporting worksheets, or payment forms. Use Schedule S when you need to report North Carolina additions to or deductions from federal adjusted gross income. Use Schedule A if you claim North Carolina itemized deductions.

2025 Part-Year North Carolina Resident Tax Forms

You are generally a part-year North Carolina resident if you moved into the state and became a resident during the tax year, or moved out and became a resident of another state. Part-year residents begin with Form D-400, the D-401 instructions, and Schedule PN. Schedule PN accounts for income received while you were a resident and North Carolina-source income received while you were a nonresident.

Schedule PN is a separate download that you attach to Form D-400. Review Schedule PN-1 for other additions and deductions that may apply when completing Schedule PN. You may also need Schedule S for North Carolina adjustments and Schedule A if you itemize deductions. The D-401 booklet includes instructions for these schedules.

2025 North Carolina Nonresident Tax Forms

You are generally a North Carolina nonresident if you were not a resident of the state at any time during the tax year. You may need to file a North Carolina return if you received income from sources in the state, such as employment, rental property, a business, or gambling activities. Nonresidents who need to file begin with Form D-400, the D-401 instructions, and Schedule PN.

Use Schedule PN to calculate the percentage of your income subject to North Carolina tax. Review Schedule PN-1 for other additions and deductions, and use Schedule S and Schedule A when the instructions require them. Read the nonresident filing requirements in D-401 before preparing your return. Special rules may apply to military servicemembers and their spouses.

Other North Carolina Individual Income Tax Forms

These North Carolina individual income tax forms may apply whether you file as a resident, part-year resident, or nonresident. They are less commonly used than the main return forms listed above, but they are necessary when the form or line item instructions ask you to use them. Common situations include calculating income tax, making a payment, filing for an extension, amending a return, claiming credits, or reporting adjustments to income.

Need More North Carolina Tax Forms?

The North Carolina tax forms you prepare will depend on your residency status, types of income, deductions, claimed credits, and whether you are making a payment or expecting a refund. If you earned income in more than one state, you may also need to prepare a return for another state. If you need a North Carolina form that is not listed above, visit the official North Carolina Department of Revenue individual income tax forms page for the complete state list.