NC-PE: NC Additions and Deductions for Pass-Through Entities, Estates, and Trusts (2025)
North Carolina · North Carolina DOR · Used for tax years 2025
Form NC-PE reports North Carolina additions to and deductions from federal income for pass-through entities, estates, and trusts for 2025. It totals these adjustments for entry on the applicable North Carolina tax return.
Who files this form
A pass-through entity, estate, or trust must attach Form NC-PE to its applicable North Carolina tax return if it must add certain items to federal income or is allowed to deduct certain items from federal income.
Not every adjustment listed on the form applies to every entity. The form directs you to the instructions for your specific entity for more information.
What you'll need
To complete and attach the 2025 Form NC-PE, have:
- The applicable North Carolina tax return.
- The entity’s legal name and Federal Employer ID Number.
- The amounts for the additions and deductions that apply to the entity.
Both pages of Form NC-PE must be attached to the tax return, even if you complete only one part.
How to file
Attach Form NC-PE to the applicable North Carolina tax return. The supplied text does not give a mailing address or e-file directions.
To prepare the web-fill form:
- Save the PDF to your computer and use the latest version of Adobe Acrobat Reader to complete it.
- Enter the entity’s identifying information, using capital letters where directed.
- Complete the applicable additions in Part A and deductions in Part B.
- Add lines 1 through 15 for total additions on line 16. Enter that total on the appropriate line of the North Carolina tax return.
- For total deductions on line 41, add lines 17 through 22, 23f, 24f, 25 through 37, 38c, 39, and 40. Enter that total on the appropriate line of the North Carolina tax return.
- Use the form’s print icon to check that required fields are complete. Print single-sided, set page scaling to “none,” and uncheck Auto-Rotate and Center.
- Attach both form pages to the return. Do not include the web-fill instruction page.
Common mistakes
- Attaching only one page. Both pages are required, even if only one part is completed. The Department may be unable to process the return without both pages.
- Assuming every adjustment applies. Check the instructions for the specific entity.
- Handwriting information. The web-fill directions say not to handwrite any information.
- Using commas or brackets in amounts. Do not use commas. Use a minus sign, not brackets, for negative numbers.
- Printing double-sided or with the wrong settings. Print single-sided, with page scaling set to “none” and Auto-Rotate and Center unchecked.
- Mixing form types or sending photocopies. Do not mix form types. Submit original returns only.
Questions people ask
Do I need both pages if I only have additions or only deductions?
Yes. Attach both pages even if you complete only one part of Form NC-PE.
Does every listed adjustment apply to my entity?
No. Form NC-PE includes all North Carolina adjustments applicable to individuals and is identical to Form D-400, Schedule S. The form warns that the listed adjustments may not apply to every entity and directs you to the entity-specific instructions.
Where do I put the totals on my North Carolina return?
Transfer total additions from line 16 and total deductions from line 41 to the appropriate lines on the applicable North Carolina return. Consult that return’s instructions for the specific lines.
Can I complete the web-fill form by hand?
No. The directions say not to handwrite information. Save the PDF and use the latest version of Adobe Acrobat Reader to complete it.