2025 D-401 Instructions
North Carolina Individual Income Tax Instructions
Download or Print 2025 North Carolina D-401 Instructions
Use the embedded PDF viewer above to preview the 2025 D-401 Instructions 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-401 Instructions
North Carolina D-401 instructions explain how to complete Form D-400, the North Carolina Individual Income Tax Return. Full-year residents, part-year residents, and nonresidents use the same booklet. Use it to review filing requirements, complete each line of the return, and identify the schedules and supporting documents you need.
The 2025 booklet includes tax calculation guidance, instructions for supporting schedules, deduction and credit worksheets, an attachment checklist, and mailing addresses. Form D-400 line instructions begin on page 12, and the instructions for part-year residents and nonresidents completing Schedule PN begin on page 21. The blank return and supporting schedules are separate downloads. Always use the instructions for the same tax year as your return.
North Carolina D-401 Instructions PDF Files by Year
Click any of the North Carolina D-401 Instructions 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 tax forms list for full-year residents, part-year residents, and nonresidents.
| Form Code | Form Name |
|---|---|
| Form D-400 | Individual Income Tax Return |
| Schedule S | NC Adjustments for Individuals |
| Schedule A | North Carolina Itemized Deductions |
| Schedule PN | Part-Year Resident and Nonresident Schedule |
| Form D-400TC | Individual Income Tax Credits |
| Schedule AM | North Carolina Amended Schedule |
Frequently Asked Questions (FAQ)
Here are answers to common questions about downloading, printing, and using 2025 North Carolina D-401 Instructions.
What are the 2025 North Carolina D-401 instructions used for?
Use D-401 to prepare a North Carolina individual income tax return on Form D-400. The booklet explains filing requirements, line item entries, deductions, credits, payments, refunds, and which documents to attach. It also contains instructions for Schedules S, A, PN, PN-1, and AM, and Form D-400TC.
Do part-year residents and nonresidents use the same D-401 booklet?
Yes. Full-year residents, part-year residents, and nonresidents use the same booklet. Review the residency and filing requirements beginning on page 5 of the 2025 instructions. Part-year residents and nonresidents should also read the Schedule PN and PN-1 instructions beginning on page 21.
Does D-401 include a blank Form D-400 and its schedules?
No. The 2025 D-401 PDF contains instructions and worksheets, but the blank return and supporting schedules are separate files. Download the return from our NC Form D-400 page and select any required schedules from the North Carolina state tax forms list.
Do the D-401 instructions include North Carolina income tax tables?
The 2025 booklet explains how to calculate income tax using the applicable rate rather than an income-range tax table. Follow the Form D-400 Line 15 instructions on page 14. The booklet also includes a child deduction table and worksheet, an out-of-state tax credit worksheet, and consumer use tax guidance.
Where are the mailing addresses and attachment checklist?
Page 3 of the 2025 D-401 booklet lists documents you may need to include with your return. Page 8 provides mailing addresses for returns with and without a refund, along with payment instructions. Check both sections before mailing your completed return.
Can I use the current D-401 instructions for a prior-year return?
Use the booklet for the tax year shown on your return. Tax rates, deductions, credits, line numbers, and filing rules can change from year to year. The PDF links above provide the 2025, 2024, and 2023 instructions.
Last updated: November 15, 2026
References:
- 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. 105-153.3: Individual Income Tax Definitions. North Carolina General Assembly, State of North Carolina.