Schedule PN: D-400 Schedule PN — Part-Year Resident and Nonresident Schedule (2024)
North Carolina · North Carolina DOR · Used for tax years 2024
North Carolina D-400 Schedule PN is the 2024 Part-Year Resident and Nonresident Schedule. It reports residency status, income from all sources, amounts attributable to North Carolina, and state adjustments to determine the taxable percentage entered on Form D-400, Line 13.
Who files this form
A part-year resident or nonresident who receives income from North Carolina sources must complete Schedule PN to determine the percentage of total income subject to North Carolina tax for 2024.
- Part-year resident: You moved to North Carolina and became a resident during the tax year, or moved out and became a resident of another state during the tax year.
- Nonresident: You were not a North Carolina resident at any time during the tax year.
If you enter a taxable percentage on Form D-400, Line 13 because you or your spouse, if filing jointly, were not full-year residents during 2024, attach both pages of Schedule PN.
If you and your spouse were both full-year North Carolina residents, do not complete Parts B and C or attach Schedule PN.
What you'll need
Have the following information and forms ready:
- Your Social Security number and the first 10 characters of your last name.
- Residency status for you and your spouse, as applicable, and the dates North Carolina residency began or ended.
- Total income from all sources and the amounts attributable to North Carolina for the income categories in Part B.
- Form D-400 Schedule S amounts for North Carolina adjustments.
- Schedule PN-1 amounts, if applicable: Part A, Line 12 for other additions and Part B, Line 30 for other deductions.
- Form D-400, where you enter the taxable percentage and attach both pages of Schedule PN.
How to file
Attach both pages of Schedule PN to Form D-400 when required. Do not send a photocopy of Schedule PN.
In Part C, enter Column B, Line 21 on Line 22 and Column A, Line 21 on Line 23. Divide Line 22 by Line 23. Enter the result as a decimal on Schedule PN, Line 24 and Form D-400, Line 13.
The supplied form text does not give a mailing address or e-file directions.
Common mistakes
- Attaching only one page: Both pages must be attached when Schedule PN is required. Otherwise, the Department may be unable to process your return.
- Sending a photocopy: The form says not to send a photocopy.
- Completing unnecessary sections: If you and your spouse were both full-year North Carolina residents, stop after Part A. Do not complete Parts B and C or attach Schedule PN.
- Skipping the instructions: The form directs you to refer to the instructions before completing it.
Questions people ask
What does Schedule PN calculate?
It determines the percentage of total income from all sources that is subject to North Carolina tax for a part-year resident or nonresident who receives North Carolina-source income.
What goes in Columns A and B for income?
For Lines 1 through 16, Column A shows total income from all sources. Column B shows the amount of Column A attributable to North Carolina.
How do I calculate income modified by North Carolina adjustments?
For Line 21, add total income on Line 16 to total additions on Line 18, then subtract total deductions on Line 20.
Where do I put the taxable percentage?
Divide Line 22 by Line 23, then enter the result as a decimal on Schedule PN, Line 24 and Form D-400, Line 13.