2025 D-400 Schedule PN-1
North Carolina Other Additions and Other Deductions
Download or Print 2025 North Carolina D-400 Schedule PN-1
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About North Carolina D-400 Schedule PN-1
North Carolina D-400 Schedule PN-1 is used by part-year residents and nonresidents to allocate certain additions and deductions from Schedule S. It covers adjustments that relate to gross income but do not have a separate line on Schedule PN. Part A reports other additions, and Part B reports other deductions. The totals carry to Schedule PN when calculating the North Carolina taxable percentage.
The 2025 handwritten PDF contains a printing-guidance sheet followed by the two-page schedule. Attach both schedule pages to Form D-400 if you report an amount on Schedule PN, Line 17e or Line 19h, even if you only complete one part. Instructions begin on page 21 and continue on page 22 of the NC D-401 instruction booklet. Use the schedule and instructions for the same tax year as your return.
North Carolina D-400 Schedule PN-1 PDF Files by Year
Click any of the North Carolina D-400 Schedule PN-1 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 state 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 PN | Part-Year Resident and Nonresident Schedule |
| Schedule S | NC Adjustments for Individuals |
Frequently Asked Questions (FAQ)
Here are answers to common questions about downloading, printing, completing, and attaching 2025 North Carolina D-400 Schedule PN-1.
Who needs to complete North Carolina Schedule PN-1?
Taxpayers who need Schedule PN should review Schedule PN-1 for other North Carolina additions and deductions that apply to their return. Complete and attach Schedule PN-1 if you report an amount on Schedule PN, Line 17e or Line 19h. It is not required solely because you are a part-year resident or nonresident.
What amounts go in Column A and Column B?
For each applicable adjustment, enter the amount from Schedule S in Column A. Enter the portion of that amount attributable to North Carolina in Column B. Use Part A for additions and Part B for deductions, following the allocation rules in the D-401 instructions.
Where do the Schedule PN-1 totals go?
For tax year 2025, transfer the total other additions from Schedule PN-1, Line 12, to Schedule PN, Line 17e. Transfer the total other deductions from Schedule PN-1, Line 30, to Schedule PN, Line 19h. Carry each Column A total to Column A and each Column B total to Column B.
Do I attach both pages if I only complete one part?
Yes. Attach both pages of Schedule PN-1 to Form D-400, even if you only complete Part A or Part B. The handwritten PDF also includes a printing-guidance sheet at the beginning. Do not include that guidance sheet with your mailed return.
Where can I find the D-400 Schedule PN-1 instructions?
The North Carolina D-401 instruction booklet introduces Schedule PN-1 on page 21 and provides its line instructions on page 22 for tax year 2025. Refer to the Schedule S instructions for the eligibility rules that apply to each adjustment.
Should I use the lines marked Reserved for Future Use?
No. The 2025 D-401 instructions say to leave Schedule PN-1, Lines 11 and 29, blank in both columns. These lines are reserved for possible changes to the return and should not be used for additional adjustments.
Last updated: November 15, 2026
References:
- 2025 D-400 Schedule PN-1: Other Additions and Other 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. 105-153.4: North Carolina Taxable Income Defined. North Carolina General Assembly, State of North Carolina.