Schedule AM: D-400 Schedule AM — North Carolina Amended Schedule (2025)
North Carolina · North Carolina DOR · Used for tax years 2025
Schedule AM accompanies an amended North Carolina individual income tax return, Form D-400. It identifies the reasons for amending the return and provides space for a detailed explanation of the changes.
Who files this form
If you are filing an amended North Carolina individual income tax return, you must complete Form D-400 for the tax year you are amending and attach Schedule AM. Use Schedule AM to explain your changes in detail.
What you'll need
Include your amended Form D-400, Schedule AM, and all supporting forms and schedules for the items changed. Put your name and Social Security number on any attachments.
Depending on your changes, include:
- Changes that also apply to your federal return: A copy of Federal Form 1040X.
- Changes to wages or State withholding: Corrected Forms W-2 or 1099.
- Additional income: Form W-2, 1099, or K-1.
- Federal audit change: The federal audit report.
- Tax credits: Form D-400TC.
- Net operating loss: Your NC-NOL worksheet and federal Form 1045, including Schedules A and B as applicable.
- Adjustments to Schedule S, PN, PN-1, or A: The affected schedule and supporting documentation.
- Expenses paid with a forgiven PPP loan: Copies of your 2020 Form D-400 and 2020 Form D-400 Schedule S, plus supporting documentation.
- Unemployment compensation not included in federal adjusted gross income for tax year 2020: Supporting documentation.
If applicable, include payment for the amount due on Form D-400, Line 27, and Form D-400V Amended.
How to file
- Complete Form D-400 for the tax year you are amending. Fill in the “Amended Return” circle at the top right.
- Complete Schedule AM with your tax year and identifying information, including the required Social Security number(s). Use capital letters for your name and address. If your mailing address has changed, fill in the address-change circle.
- Fill in all applicable reason circles and explain each change in detail.
- Attach Schedule AM and all supporting forms and schedules to the front page of the amended Form D-400.
- Mail the package, including payment and Form D-400V Amended if applicable, to:
N.C. DEPARTMENT OF REVENUE
P.O. BOX 25000
RALEIGH, NC 27640-0640
Common mistakes
- Leaving out the explanation or required attachments. Refunds will not be processed without a complete explanation of changes and required attachments.
- Using the wrong year's Form D-400 or leaving the “Amended Return” circle blank. Use the form for the tax year you are amending and mark the circle.
- Not attaching Schedule AM and supporting documents to the front page of Form D-400. The form warns that this may delay your refund.
- Omitting Social Security numbers. Enter the required number(s) on the schedule, and include your name and Social Security number on attachments.
- Choosing the Schedule S adjustments circle for forgiven PPP loan expenses. Use the “Expenses Paid With a Forgiven PPP Loan” circle instead, and include your 2020 Form D-400 and Schedule S.
- Trying to change from joint to separate returns after the original return's due date. The form says this change is not allowed.
Questions people ask
Do I need to explain why I am amending my return?
Yes. Describe the reasons in detail and attach supporting forms and schedules for the items changed. Refunds will not be processed without a complete explanation and required attachments.
Do I need to include my federal amended return?
If the changes also apply to your federal return, include a copy of Federal Form 1040X.
What should I attach if my wages or State withholding changed?
Include corrected Forms W-2 or 1099.
Can I change a joint return to separate returns?
You cannot change from joint to separate returns after the due date of the original return.
Can I submit Schedule AM by itself?
No. Attach it, along with all supporting forms and schedules, to the front page of the amended Form D-400 for the tax year you are amending.