2025 D-400 Schedule S
NC Adjustments for Individuals
Download or Print 2025 North Carolina D-400 Schedule S
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About North Carolina D-400 Schedule S
North Carolina D-400 Schedule S is used to report additions to and deductions from federal adjusted gross income when preparing Form D-400. Part A reports additions for income or deductions treated differently under North Carolina law. Part B reports allowable deductions, including the taxable portion of Social Security benefits and interest from U.S. government obligations included in federal adjusted gross income.
The 2025 handwritten PDF contains a printing-guidance sheet followed by the two-page schedule. Attach both schedule pages to Form D-400, even if you only need to complete one part. Detailed line instructions begin on page 17 of the D-401 instruction booklet. Use the schedule and instructions for the same tax year as your return.
North Carolina D-400 Schedule S PDF Files by Year
Click any of the North Carolina D-400 Schedule S 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 A | North Carolina Itemized Deductions |
| 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 S.
Who needs to complete North Carolina Schedule S?
Complete Schedule S if you must report additions on Form D-400, Line 7, or claim deductions from federal adjusted gross income on Form D-400, Line 9. Full-year residents, part-year residents, and nonresidents should review the available adjustments to determine which apply. You do not need Schedule S solely because you are filing a North Carolina return.
Where do the Schedule S totals go on Form D-400?
For tax year 2025, enter the total additions from Schedule S, Line 16, on Form D-400, Line 7. Enter the total deductions from Schedule S, Line 41, on Form D-400, Line 9. Follow the line numbers printed on the schedule for the year you are filing.
Do I need to attach both pages of Schedule S?
Yes. The schedule requires both pages to be attached to Form D-400, even if you only complete Part A or Part B. The handwritten PDF also contains 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 S instructions?
The North Carolina D-401 instruction booklet contains the detailed Schedule S instructions beginning on page 17 for tax year 2025. Read the instructions for each adjustment you claim because eligibility rules and supporting documentation can vary.
Is Schedule S the same as the North Carolina itemized deductions schedule?
No. Schedule S reports adjustments to federal adjusted gross income. Schedule A is used to calculate North Carolina itemized deductions. A taxpayer may need Schedule S whether claiming the North Carolina standard deduction or itemized deductions.
Do part-year residents and nonresidents also need Schedule PN?
Part-year residents and nonresidents use Schedule PN to calculate their North Carolina taxable percentage. Schedule S does not replace Schedule PN. Follow the D-401 instructions for reporting adjustments on Schedule S and allocating the applicable amounts on Schedule PN and PN-1.
Last updated: November 14, 2026
References:
- 2025 D-400 Schedule S: NC Adjustments for Individuals. 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. 105-153.5: Modifications to Adjusted Gross Income. North Carolina General Assembly, State of North Carolina.