2025 D-400 Schedule A
North Carolina Itemized Deductions
Download or Print 2025 North Carolina D-400 Schedule A
Use the embedded PDF viewer above to preview the 2025 D-400 Schedule A 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 D-400 Schedule A
North Carolina D-400 Schedule A is used to calculate itemized deductions for Form D-400. It covers qualifying home mortgage interest, real estate property taxes, charitable contributions, medical and dental expenses, and repayments of claim of right income. North Carolina itemized deductions differ from federal itemized deductions, so use the state schedule and its instructions to calculate the allowable amount.
The 2025 handwritten PDF contains a printing-guidance sheet followed by the one-page schedule. Attach the completed schedule to Form D-400 if you claim North Carolina itemized deductions. Detailed line instructions begin on page 20 of the D-401 instruction booklet. Use the schedule and instructions for the same tax year as your return.
North Carolina D-400 Schedule A PDF Files by Year
Click any of the North Carolina D-400 Schedule A 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 income tax forms list for full-year residents, part-year residents, and nonresidents.
| Form Code | Form Name |
|---|---|
| Form D-400 | Individual Income Tax Return |
| D-401 Instructions | North Carolina Individual Income Tax Instructions |
| Schedule S | NC Adjustments for Individuals |
| Schedule PN | Part-Year Resident and Nonresident Schedule |
Frequently Asked Questions (FAQ)
Here are answers to common questions about downloading, printing, completing, and attaching 2025 North Carolina D-400 Schedule A.
Who needs to complete North Carolina Schedule A?
Complete Schedule A if you claim North Carolina itemized deductions on Form D-400. If you claim the North Carolina standard deduction instead, do not complete Lines 1 through 10 of Schedule A. Compare the deductions available to you under the state rules before choosing which amount to claim.
Can I itemize North Carolina deductions if I took the federal standard deduction?
Yes. You may claim North Carolina itemized deductions even if you claimed the standard deduction on your federal return. Calculate the deductions allowed under North Carolina law using Schedule A and the D-401 instructions.
Can I use federal Schedule A instead of D-400 Schedule A?
No. Federal Schedule A does not replace the North Carolina schedule. The deductions and limits differ, so you cannot simply transfer your total federal itemized deductions to Form D-400. Complete D-400 Schedule A and attach it to your state return.
Where does the Schedule A total go on Form D-400?
For tax year 2025, enter the total North Carolina itemized deductions from Schedule A, Line 10, on Form D-400, Line 11. Follow the line numbers printed on the schedule for the year you are filing.
Where can I find the D-400 Schedule A instructions?
The North Carolina D-401 instruction booklet contains detailed Schedule A instructions beginning on page 20 for tax year 2025. Review the instructions for each deduction because eligibility rules and limits vary.
Do I mail both pages of the handwritten Schedule A PDF?
No. The first page contains printing guidance and should not be included with your return. Complete the schedule on the second page and attach it to Form D-400 when claiming North Carolina itemized deductions.
Last updated: November 15, 2026
References:
- 2025 D-400 Schedule A: North Carolina Itemized Deductions. State of North Carolina, North Carolina Department of Revenue. Retrieved November 15, 2026.
- 2025 D-401 Individual Income Tax Instructions. State of North Carolina, North Carolina Department of Revenue. Retrieved November 15, 2026.
- Individual Income Tax Forms and Instructions. State of North Carolina, North Carolina Department of Revenue. Retrieved November 15, 2026.
- G.S. 105-153.5: Modifications to Adjusted Gross Income. North Carolina General Assembly, State of North Carolina.