Schedule A: D-400 Schedule A — North Carolina Itemized Deductions (2025)
North Carolina · North Carolina DOR · Used for tax years 2025
The 2025 North Carolina D-400 Schedule A calculates N.C. itemized deductions for Form D-400. It includes home mortgage interest, real estate property taxes, charitable contributions, medical and dental expenses, and repayment of claim of right income.
Who files this form
For tax year 2025, if you choose to claim North Carolina itemized deductions on Form D-400, Line 11, you must attach D-400 Schedule A to your return.
If you claim the North Carolina standard deduction instead, do not complete Schedule A, Lines 1 through 10. Enter your standard deduction directly on Form D-400, Line 11.
What you'll need
To complete the schedule, have:
- Form D-400, including the amount on Line 6, which is needed for the medical and dental expense calculation.
- Your Social Security number and the first 10 characters of your last name.
- The amounts you are claiming for home mortgage interest, real estate property taxes, charitable contributions, medical and dental expenses, and repayment of claim of right income, as applicable.
The form refers to instructions for home mortgage interest, charitable contributions, and medical and dental expenses. Those instructions were not provided here.
How to file
Attach the completed 2025 Schedule A to Form D-400 when claiming North Carolina itemized deductions. Add Lines 5, 6, 7d, 8, and 9, and enter the total on Schedule A, Line 10, and Form D-400, Line 11.
For the web fill-in form:
- Save the PDF to your computer and complete it electronically.
- Use the form's print icon to help ensure all required fields are completed.
- Print one-sided, set page scaling to “none,” and uncheck “Auto-Rotate and Center.”
- Submit the original form, not a photocopy. Do not include the web fill-in instruction page.
The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Leaving out Schedule A: If you itemize on Form D-400, Line 11, attach this schedule. Otherwise, the Department may be unable to process your return.
- Completing itemized deduction lines when claiming the standard deduction: Do not complete Lines 1 through 10 if you claim the standard deduction.
- Using the wrong entry format: Do not handwrite information or use commas in amounts. Use a minus sign, not brackets, for negative amounts.
- Printing incorrectly: Do not print on both sides. Set page scaling to “none” and leave “Auto-Rotate and Center” unchecked.
- Sending photocopies or mixing form types: Submit original returns only, do not send a photocopy of this form, and do not mix form types.
Questions people ask
Can I choose between the North Carolina standard deduction and itemized deductions?
Yes. The form allows either the North Carolina standard deduction or North Carolina itemized deductions to be deducted from federal adjusted gross income.
What are the North Carolina standard deduction amounts for 2025?
The form lists $12,750 for single filers, $19,125 for heads of household, and $25,500 for married filing jointly or qualifying widow(er)/surviving spouse. For married filing separately, the amount is $12,750 if the spouse does not itemize, or $0 if the spouse itemizes. If you are not eligible for a standard deduction on your federal return, your North Carolina standard deduction is $0.
How does the medical and dental expense calculation work?
Enter expenses before limitation on Line 7a and the amount from Form D-400, Line 6, on Line 7b. Multiply Line 7b by 7.5% for Line 7c, entering zero if the result is zero or less. Subtract Line 7c from Line 7a for Line 7d. If Line 7c is greater than Line 7a, enter zero.
Where do I report my total itemized deductions?
Enter the total on Schedule A, Line 10, and on Form D-400, Line 11. Attach Schedule A to Form D-400.