Schedule S: D-400 Schedule S — North Carolina Supplemental Schedule (2024)
North Carolina · North Carolina DOR · Used for tax years 2024
The 2024 North Carolina D-400 Schedule S reports additions to and deductions from federal adjusted gross income for individuals. The totals carry to Form D-400, Line 7 for additions and Line 9 for deductions.
Who files this form
Complete and attach the 2024 Schedule S to Form D-400 if you must add certain items to federal adjusted gross income on Form D-400, Line 7, or are entitled to deductions from federal adjusted gross income on Form D-400, Line 9.
What you'll need
You will need Form D-400 and both pages of the 2024 Schedule S. Schedule S asks for:
- Your Social Security number and the first 10 characters of your last name on both pages.
- Amounts for the additions and deductions that apply to you, including whether those items are included in federal adjusted gross income.
How to file
- Complete the applicable additions in Part A. Add Lines 1 through 15 and enter the total on Schedule S, Line 16, and Form D-400, Line 7.
- Complete the applicable deductions in Part B. Add Lines 17 through 22, 23f, 24f, 25 through 37, 38c, 39, and 40. Enter the total on Schedule S, Line 41, and Form D-400, Line 9.
- Attach both pages of Schedule S to Form D-400, even if you completed only one part.
Do not send a photocopy of Schedule S. The provided text does not give a mailing address or e-filing instructions.
Common mistakes
- Attaching only one page. Both pages must be attached, even if you only need to complete one part. Otherwise, the Department may be unable to process your return.
- Sending a photocopy. The form says not to send a photocopy.
- Adding an item already included in federal adjusted gross income. Part A says to add only items not included in that income.
- Deducting an item not included in federal adjusted gross income. Part B says to deduct only items included in that income.
Questions people ask
Do I need both pages if I only complete Part A?
Yes. Attach both pages to Form D-400 even if you complete only one part.
Where do my Schedule S totals go on Form D-400?
Enter total additions from Schedule S, Line 16, on Form D-400, Line 7. Enter total deductions from Schedule S, Line 41, on Form D-400, Line 9.
Where are Social Security and railroad retirement benefits listed?
Part B, Line 19, lists the taxable portion of Social Security and railroad retirement benefits as a deduction. Part B allows deductions only for items included in federal adjusted gross income.
Does Schedule S have lines for taxed pass-through entity amounts?
Yes. Part A, Line 14, lists taxed pass-through entity loss. Part B, Line 38, lists taxed pass-through entity income, with separate entries for N.C.-sourced and non-N.C.-sourced income.