D-400: North Carolina Individual Income Tax Return (2025)
North Carolina · North Carolina DOR · Used for tax years 2025
Form D-400 is North Carolina’s individual income tax return for 2025. It reports income, deductions, tax credits, withholding, and other tax payments to calculate the amount due or refund, and includes a section for consumer use tax.
What you'll need
Have your Social Security number, federal adjusted gross income, and North Carolina withholding and payment amounts ready. For a joint return, include your spouse’s information.
Depending on your entries, you may also need:
- W-2s: Staple them where indicated on the return.
- 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.
- Schedule A: Refer to it when choosing the North Carolina standard deduction or itemized deductions.
- Form D-400TC: For tax credits.
- NC K-1: Attach a copy if you claim a partnership payment on line 21c or an S corporation payment on line 21d.
- Form D-400V: Include it when mailing a return for which you are not due a refund.
- Form NC-EDU and payment: Enclose these if making a separate contribution to the N.C. Education Endowment Fund.
How to file
For the web fill-in form, save the PDF to your computer and complete it without handwriting. Use capital letters for your name and address, and enter amounts in whole U.S. dollars.
Use the form’s print icon to check that all required fields are complete. Print single-sided, set page scaling to “none,” and leave Auto-Rotate and Center unchecked. Submit an original return, not a photocopy. Staple all return pages and W-2s where indicated.
Sign and date the return. Both spouses must sign a joint return.
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
The form says to file electronically for direct deposit. You can pay online at ncdor.gov. Payments must be in U.S. currency from a domestic bank.
Common mistakes
- Do not include the web fill-in instruction page with your return.
- Do not handwrite information, mix form types, or submit photocopies.
- Do not use commas in amounts. Use a minus sign, not brackets, for negative numbers.
- Do not print on both sides of the paper.
- Do not leave out your Social Security number or numbers.
- Fill in only one filing-status circle and only one deduction-choice circle.
- Attach Schedule PN when a full-year residency answer is “No.”
- Attach an NC K-1 if claiming a partnership or S corporation payment on the specified lines.
- Make sure both spouses sign a joint return.
Questions people ask
How is the 2025 North Carolina income tax calculated on this form?
Multiply North Carolina taxable income on line 14 by 4.25% (0.0425). If the result is zero or less, enter zero on line 15.
Can I get my refund by direct deposit?
The form says to file electronically for direct deposit.
Can I apply my overpayment to next year’s estimated tax?
Yes. Line 29 lets you apply an amount from your 2025 overpayment on line 28 to 2026 estimated income tax.
What if I was not a North Carolina resident for the entire year?
Complete and attach Schedule PN. Part-year residents and nonresidents enter the taxable percentage from Schedule PN, line 24, as a decimal on D-400, line 13. Multiply line 12b by that decimal to calculate line 14.