2025 D-400 Schedule PN
North Carolina Part-Year Resident and Nonresident Schedule
Download or Print 2025 North Carolina D-400 Schedule PN
Use the embedded PDF viewer above to preview the 2025 D-400 Schedule PN 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 PN
North Carolina D-400 Schedule PN is used by part-year residents and nonresidents to calculate the taxable percentage entered on Form D-400. Part A records residency status and dates, Part B allocates income and North Carolina adjustments, and Part C calculates the percentage subject to North Carolina income tax. Part-year residents account for income received during their North Carolina residency and North Carolina-source income received while nonresidents.
The 2025 handwritten PDF contains a printing-guidance sheet followed by the two-page schedule. Attach both schedule pages to Form D-400 when reporting your taxable percentage. Detailed line instructions begin on page 21 of the D-401 instruction booklet. Use the schedule and instructions for the same tax year as your return.
North Carolina D-400 Schedule PN PDF Files by Year
Click any of the North Carolina D-400 Schedule PN 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-1 | Part-Year Resident and Nonresident Other Additions and Other Deductions |
Frequently Asked Questions (FAQ)
Here are answers to common questions about downloading, printing, completing, and attaching 2025 North Carolina D-400 Schedule PN.
Who needs to complete North Carolina Schedule PN?
When filing a North Carolina return, complete Schedule PN if you were a part-year resident or nonresident. It is also required on a joint return if either spouse was not a full-year North Carolina resident. If you and your spouse, if filing jointly, were both full-year residents, do not complete Parts B and C or attach Schedule PN.
What is the difference between Column A and Column B?
Column A reports income from all sources for the entire tax year. Column B reports the portion attributable to North Carolina under the state allocation rules. For part-year residents, this includes income from all sources received while a North Carolina resident, plus North Carolina-source income received while a nonresident. Follow the instructions for allocating each type of income and adjustment.
Where does the Schedule PN taxable percentage go on Form D-400?
For tax year 2025, divide Schedule PN, Line 22, by Line 23 and enter the result on Line 24 and Form D-400, Line 13. Enter the result as a decimal rounded to four decimal places. The instructions note that the taxable percentage can exceed 100%. Use the line numbers and instructions for the year you are filing.
Do I need to attach both pages of Schedule PN?
Yes. Attach both schedule pages to Form D-400 when entering a taxable percentage on Line 13. 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 instructions?
The North Carolina D-401 instruction booklet contains detailed Schedule PN instructions beginning on page 21 for tax year 2025. Review the filing and residency rules earlier in the booklet if you are unsure whether you need to file as a part-year resident or nonresident.
Is Schedule PN-1 required with Schedule PN?
Review Schedule PN-1 for other additions and deductions that relate to gross income and do not have their own line on Schedule PN. For tax year 2025, attach Schedule PN-1 if you report an amount on Schedule PN, Line 17e or Line 19h. Schedule PN-1 supplements Schedule PN and does not replace it.
Last updated: November 15, 2026
References:
- 2025 D-400 Schedule PN: Part-Year Resident and Nonresident Schedule. 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.