2025 Form D-400TC
North Carolina Individual Income Tax Credits
Download or Print 2025 North Carolina Form D-400TC
Use the embedded PDF viewer above to preview the 2025 Form D-400TC 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-400TC
North Carolina Form D-400TC is used to calculate individual income tax credits claimed on Form D-400. It includes the resident credit for income tax paid to another state or country, historic rehabilitation credits, and eligible credit carryovers. The form combines the allowable credits and transfers the total to your North Carolina income tax return.
The 2025 handwritten PDF contains a printing-guidance sheet followed by the one-page form. Attach the completed D-400TC to your return when claiming a credit on Form D-400, Line 16. Instructions and the Out-of-State Tax Credit Worksheet are on pages 22-24 of the North Carolina D-401 instruction booklet. Some credits require additional supporting forms. Use the form and instructions for the same tax year as your return.
North Carolina Form D-400TC PDF Files by Year
Click any of the North Carolina Form D-400TC 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 |
Frequently Asked Questions (FAQ)
Here are answers to common questions about downloading, printing, completing, and attaching 2025 North Carolina Form D-400TC.
Who needs to file North Carolina Form D-400TC?
File Form D-400TC for a tax year in which you are eligible to claim a tax credit or an installment of a tax credit against your North Carolina income tax. The D-401 instructions require the form even if your tax liability is too small to benefit from the credit. Include any additional forms required for the credit you are claiming.
Where does the D-400TC total go on my return?
For tax year 2025, enter the total from Form D-400TC, Line 20, on Form D-400, Line 16. The total credits cannot exceed the North Carolina income tax on Form D-400, Line 15. Attach D-400TC to substantiate the credit claimed on your return.
Can nonresidents claim the credit for tax paid to another state?
No. The credit in Part 1 is for North Carolina residents whose qualifying income is also taxed by another state or country. Part-year residents may qualify for income received during their North Carolina residency period. Follow the D-401 instructions for eligibility, the credit limit, and the required copies of the other return and proof of payment.
What if I paid income tax to more than one other state or country?
Use a separate Out-of-State Tax Credit Worksheet for each state or country instead of completing D-400TC, Lines 1 through 6. The worksheet is on page 23 of the 2025 D-401 booklet. Add the separate credits and enter the total on Line 7a. Enter the number of states or countries on Line 7b.
Where can I find the Form D-400TC instructions?
The D-401 instructions explain Form D-400TC on pages 22-24 for tax year 2025. They cover the credit calculations, supporting documents, and limits on the total credits claimed. Review the separate instructions for any additional credit forms that apply to you.
Do I mail both pages of the handwritten PDF?
No. The first page contains printing guidance, and the second page is Form D-400TC. Attach the completed form and any required supporting documents to Form D-400. Do not include the printing-guidance sheet with your mailed return.
Last updated: November 15, 2026
References:
- 2025 Form D-400TC: Individual Income Tax Credits. 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. 105-153.9: Tax Credits for Income Taxes Paid to Other States by Individuals. North Carolina General Assembly, State of North Carolina.