D-400: North Carolina Individual Income Tax Return (2024)
North Carolina · North Carolina DOR · Used for tax years 2024
Form D-400 is the 2024 North Carolina Individual Income Tax Return. It reports income, deductions, tax credits, taxes, withholding, and payments to calculate the amount due or refund. It can also be used to file an amended return.
What you'll need
Have your Social Security number, your spouse’s Social Security number if applicable, and your federal adjusted gross income ready.
Depending on what you report, you may also need:
- W-2s: The form marks where to staple them.
- Schedule S: For additions to and deductions from federal adjusted gross income.
- Schedule PN: Complete and attach it if you answer “No” to the full-year North Carolina residency question for yourself or your spouse. Part-year residents and nonresidents use its Line 24 to complete D-400, Line 13.
- Schedule A: The form refers to this schedule for the standard or itemized deduction entry.
- Form D-400TC: For tax credits entered on Line 16.
- NC K-1: You must attach a copy if you claim a partnership payment on Line 21c or an S corporation payment on Line 21d.
- Form NC-EDU and payment: If you make a separate contribution to the N.C. Education Endowment Fund.
How to file
Complete and sign the return. If filing jointly, both spouses must sign. Staple all pages of the return together and attach W-2s at the marked locations.
If you are due a refund, mail the return to:
N.C. DEPT. OF REVENUE
P.O. BOX R
RALEIGH, NC 27634-0001
If you are not due a refund, mail the return, any payment, and Form D-400V to:
N.C. DEPT. OF REVENUE
P.O. BOX 25000
RALEIGH, NC 27640-0640
Electronic filing and payment: The form says to file electronically for direct deposit. It also says you can pay online at ncdor.gov. Payments must be in U.S. currency from a domestic bank.
Common mistakes
- Sending a photocopy: The form specifically says not to send a photocopy of the form.
- Leaving out Social Security numbers: The form requires your Social Security number or numbers.
- Using lowercase for names and addresses: Use capital letters as directed.
- Entering cents: Enter whole U.S. dollars only.
- Selecting more than one filing status or deduction option: Fill in only one circle for filing status and only one for the standard or itemized deduction choice.
- Missing a required NC K-1: Attach a copy when claiming partnership or S corporation payments on Lines 21c or 21d.
- Missing a spouse’s signature: Both spouses must sign a joint return.
Questions people ask
What tax rate does the 2024 form use?
Line 15 instructs you to multiply North Carolina taxable income on Line 14 by 4.5% (0.0450). If the result is zero or less, enter zero.
Can I receive my refund by direct deposit?
Yes. The form says to file electronically for direct deposit.
Can I apply my overpayment to next year’s estimated tax?
Yes. On the 2024 return, Line 29 lets you enter the amount of your overpayment to apply to 2025 estimated income tax.
How do I report the child deduction?
Enter the number of qualifying children for whom you were allowed a federal child tax credit on Line 10a. Enter the child deduction amount on Line 10b. The form directs you to the instructions for that amount.
Can I let the department discuss my return with my paid preparer?
Yes. Check the authorization box near the signature area to allow the North Carolina Department of Revenue to discuss the return and attachments with the paid preparer listed on the form.