Schedule PN-1: D-400 Schedule PN-1 — Other Additions and Other Deductions (2024)
North Carolina · North Carolina DOR · Used for tax years 2024
North Carolina’s 2024 D-400 Schedule PN-1 reports other additions to and deductions from federal adjusted gross income that relate to gross income. It lists amounts from Schedule S and the portions attributable to North Carolina, with totals carried to Schedule PN.
Who files this form
For tax year 2024, you must attach Schedule PN-1 to Form D-400 if you enter an amount on Form D-400 Schedule PN, Part B, Line 17e or Line 19h.
Attach both pages, even if you only need to complete one part of Schedule PN-1.
What you'll need
The form uses information from:
- 2024 Form D-400 Schedule S, Part A: Other additions reported in Part A of Schedule PN-1.
- 2024 Form D-400 Schedule S, Part B: Other deductions reported in Part B of Schedule PN-1.
You also need Form D-400 Schedule PN to report the totals and Form D-400, to which you must attach both pages of Schedule PN-1. Each page asks for your Social Security number and the first 10 characters of your last name.
How to file
- In Column A, enter the applicable amounts from Form D-400 Schedule S. In Column B, enter the amount of Column A attributable to North Carolina.
- For Part A, add Lines 1 through 11 and enter the total on Line 12 and Form D-400 Schedule PN, Line 17e.
- For Part B, add Lines 13 through 29 and enter the total on Line 30 and Form D-400 Schedule PN, Line 19h.
- Attach both pages of Schedule PN-1 to Form D-400.
The supplied form text does not give a mailing address or e-file directions.
Common mistakes
- Attaching only one page: Both pages are required, even if you complete only one part. The form warns that the Department may be unable to process your return if you do not attach both pages.
- Skipping the instructions: The form specifically says to refer to the instructions before completing the worksheet.
Questions people ask
What does Schedule PN-1 report?
It reports other additions to and other deductions from federal adjusted gross income that relate to gross income. Part A covers additions, and Part B covers deductions.
What is the difference between Columns A and B?
Column A is the amount from Form D-400 Schedule S. Column B is the portion of that amount attributable to North Carolina.
Where do I enter the totals?
Enter total other additions on Schedule PN-1, Line 12, and Schedule PN, Line 17e. Enter total other deductions on Schedule PN-1, Line 30, and Schedule PN, Line 19h.
Do I need to attach the second page if I only complete Part A?
Yes. You must attach both pages to Form D-400 even if you only need to complete one part.