Schedule PN-1: D-400 Schedule PN-1 — Other Additions and Other Deductions (2025)
North Carolina · North Carolina DOR · Used for tax years 2025
North Carolina's 2025 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 Form D-400 Schedule S and the portions attributable to North Carolina, with totals carried to Schedule PN.
Who files this form
For tax year 2025, 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 of Schedule PN-1, even if you only need to complete one part.
What you'll need
The schedule uses information from these 2025 forms:
- Form D-400 Schedule S, Part A: amounts for other additions.
- Form D-400 Schedule S, Part B: amounts for other deductions.
- Form D-400 Schedule PN: where you enter the totals from Schedule PN-1.
- Form D-400: the return to which you attach both pages of Schedule PN-1.
Both pages of Schedule PN-1 ask for your Social Security number and the first 10 characters of your last name.
How to file
Attach both pages of the completed Schedule PN-1 to Form D-400.
For the web fill-in form:
- Save the PDF to your computer and complete it electronically. Do not handwrite information.
- Use the form’s print icon to ensure you have completed all required fields.
- Print one-sided, set page scaling to “none,” and leave “Auto-Rotate and Center” unchecked.
- Submit original returns, not photocopies. Do not include the web fill-in instruction page.
The supplied text does not give a mailing address or e-filing instructions.
Common mistakes
- Attaching only one page: Both pages are required, even if you complete only one part. Otherwise, the Department may be unable to process your return.
- Handwriting entries: The web fill-in guidelines say not to handwrite any information.
- Formatting amounts incorrectly: Do not use commas. Use a minus sign, not brackets, for negative amounts.
- Printing with the wrong settings: Do not print on both sides. Set page scaling to “none” and uncheck “Auto-Rotate and Center.”
- Sending photocopies or mixing form types: Submit original returns only and do not mix form types.
- Skipping the instructions: The schedule says to refer to the instructions before completing the worksheet.
Questions people ask
What is Schedule PN-1 used for?
It lists other additions to and other deductions from federal adjusted gross income that relate to gross income, using amounts from 2025 Form D-400 Schedule S.
What goes in Columns A and B?
Column A is the amount from Form D-400 Schedule S. Column B is the amount of Column A attributable to North Carolina.
Where do I enter the total other additions?
Add Lines 1 through 11 and enter the total on Schedule PN-1, Line 12, and Form D-400 Schedule PN, Line 17e.
Where do I enter the total other deductions?
Add Lines 13 through 29 and enter the total on Schedule PN-1, Line 30, and Form D-400 Schedule PN, Line 19h.