2025 Form D-400
North Carolina Individual Income Tax Return
Download or Print 2025 North Carolina Form D-400
Use the embedded PDF viewer above to preview the 2025 Form D-400 and access any PDF tools available in your browser. The large buttons below the viewer provide another way to download, print, or email yourself a link to this page. Prior-year versions of this PDF are available further down the page.
About North Carolina Form D-400
North Carolina Form D-400 is the individual income tax return used by full-year residents, part-year residents, and nonresidents who need to file a North Carolina return. Use this form to report income, calculate North Carolina state income tax, claim applicable deductions and credits, and determine whether you owe tax or are due a refund. The 2025 handwritten Form D-400 PDF includes a printing-guidance sheet followed by the two-page return, with tax calculations, payment and refund lines, signature fields, and mailing addresses.
Part-year residents and nonresidents use Schedule PN to calculate the percentage of income subject to North Carolina tax. Schedule PN and other supporting schedules are separate downloads. Use the D-401 instruction booklet for filing requirements, line item instructions, and guidance on which schedules to attach. North Carolina does not provide a separate Easy Form (EZ) or Short-Form for resident individual income tax returns.
North Carolina Form D-400 PDF Files by Year
Click any of the North Carolina Form D-400 PDF 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.
Related North Carolina Individual Income Tax Forms
Need to download more state income tax forms? View the 2025 North Carolina tax forms list for full-year residents, part-year residents, and nonresidents.
| Form Code | Form Name |
|---|---|
| D-401 Instructions | North Carolina Individual Income Tax Instructions |
| Schedule PN | Part-Year Resident and Nonresident Schedule |
| Schedule S | NC Adjustments for Individuals |
| Schedule A | North Carolina Itemized Deductions |
| Form D-400TC | Individual Income Tax Credits |
| Schedule AM | North Carolina Amended Schedule |
Frequently Asked Questions (FAQ)
Here are answers to common questions about downloading, printing, completing, and filing 2025 North Carolina Form D-400.
When is 2025 North Carolina Form D-400 due?
For tax year 2025, North Carolina Form D-400 is generally due April 15, 2026 for calendar year filers. Review the extension rules in the D-401 instructions if you need more time to file. A regular filing extension does not extend the time to pay tax due.
Who should use North Carolina Form D-400?
Full-year residents, part-year residents, and nonresidents who are required to file a North Carolina individual income tax return use Form D-400. Part-year residents and nonresidents also complete Schedule PN to calculate their taxable percentage. Review the filing requirements in D-401 to determine whether you need to file and which residency status applies.
Does Form D-400 include its supporting schedules?
No. The 2025 handwritten PDF contains a printing-guidance sheet and the two-page D-400 return. Download any required schedules separately, including Schedule S for adjustments, Schedule A for itemized deductions, and Schedule PN for part-year residents and nonresidents. The return and D-401 instructions identify which schedules apply to your tax situation.
How should I print and complete the handwritten D-400?
Follow the printing-guidance sheet at the beginning of the PDF. Set page scaling to none, turn off automatic rotation and centering, and print on one side of the paper only. Complete the return in black or blue ink, not pencil or red ink. Do not mail the printing-guidance sheet with your return.
Where can I find the North Carolina D-400 instructions?
The D-401 instruction booklet contains the instructions for Form D-400, Schedules S, A, PN, PN-1, and AM, and Form D-400TC. It also includes filing requirements, a list of required attachments, payment guidance, and mailing addresses. Choose the booklet for the same tax year as your return.
What should I attach to a paper North Carolina Form D-400?
Include the schedules required for your return and Forms W-2 and 1099 that show North Carolina income tax withheld. A copy of your federal return is generally required unless it shows a North Carolina address or you filed electronically. Other documents may be required for particular deductions or credits. Review the attachment checklist on page 3 of the 2025 D-401 booklet before mailing your return.
Where do I mail North Carolina Form D-400?
Use the mailing addresses on the second page of the return or page 8 of the 2025 D-401 instructions. North Carolina uses different addresses for returns with a refund and returns without a refund. If you owe tax and pay by mail, create a personalized Form D-400V payment voucher on the NCDOR website and include it with your return and payment. Use D-400V Amended when paying additional tax with an amended return.
Last updated: November 14, 2026
References:
- 2025 D-400 Individual Income Tax Return. State of North Carolina, North Carolina Department of Revenue. Retrieved November 14, 2026.
- 2025 D-401 Individual Income Tax Instructions. State of North Carolina, North Carolina Department of Revenue. Retrieved November 14, 2026.
- Individual Income Tax Forms and Instructions. State of North Carolina, North Carolina Department of Revenue. Retrieved November 14, 2026.
- G.S. 105-153.3: Individual Income Tax Definitions. North Carolina General Assembly, State of North Carolina.