Schedule PN: D-400 Schedule PN — Part-Year Resident and Nonresident Schedule (2025)
North Carolina · North Carolina DOR · Used for tax years 2025
North Carolina D-400 Schedule PN is the 2025 Part-Year Resident and Nonresident Schedule. It reports residency status, allocates income and North Carolina adjustments, and calculates the percentage of total income subject to North Carolina tax.
Who files this form
For tax year 2025, 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.
If you enter a taxable percentage on Form D-400, Line 13 because you or your spouse, if filing jointly, were not full-year North Carolina residents during 2025, 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 to Form D-400.
What you'll need
The schedule calls for:
- Your last name, limited to the first 10 characters, and Social Security number.
- Your residency status and your spouse’s residency status, as applicable, plus dates North Carolina residency began or ended.
- Total income from all sources and the amounts attributable to North Carolina for the income categories listed.
- North Carolina adjustment amounts from Form D-400 Schedule S.
- Form D-400 Schedule PN-1 amounts, if applicable: Part A, Line 12 for other additions and Part B, Line 30 for other deductions.
Schedule PN is attached to Form D-400.
How to file
- Save the PDF to your computer and use the latest version of Adobe Acrobat Reader to complete it.
- Complete Part A with the applicable residency status and residency dates.
- In Part B, enter total income from all sources in Column A and the amount attributable to North Carolina in Column B. Complete the North Carolina adjustments and totals.
- 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 Line 24 and on Form D-400, Line 13.
- Attach both pages of Schedule PN to Form D-400. Submit original returns, not photocopies.
The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Leaving out a page: Attach both pages of Schedule PN. Otherwise, the Department may be unable to process your return.
- Handwriting entries: The web fill-in directions say not to handwrite any information.
- Using the wrong number format: Do not use commas in amounts or brackets for negative numbers. Use a minus sign for negative amounts.
- Using incorrect print settings: Use the form’s print icon to ensure all required fields are completed. 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.
- Including the web fill-in instruction page: That page is marked “Do Not Include This Page.”
Questions people ask
What counts as a part-year resident?
You are a part-year resident if you moved to North Carolina and became a resident during the tax year, or moved out of North Carolina and became a resident of another state during the tax year.
What counts as a nonresident?
You are a nonresident if you were not a North Carolina resident at any time during the tax year.
What is the difference between Columns A and B for income?
Column A is total income from all sources. Column B is the amount of Column A attributable to North Carolina.
Where do I put the taxable percentage?
Divide Line 22 by Line 23 and enter the result as a decimal on Schedule PN, Line 24 and Form D-400, Line 13.