Schedule S: D-400 Schedule S — North Carolina Supplemental Schedule (2025)
North Carolina · North Carolina DOR · Used for tax years 2025
North Carolina D-400 Schedule S reports individuals’ additions to and deductions from federal adjusted gross income for 2025. The totals carry to Form D-400, Line 7 for additions and Line 9 for deductions.
Who files this form
For tax year 2025, you must complete Schedule S and attach it to Form D-400 if you are required to add certain items to federal adjusted gross income on Form D-400, Line 7, or are entitled to take deductions from federal adjusted gross income on Form D-400, Line 9.
Attach both pages of Schedule S, even if you only need to complete one part.
What you'll need
- Form D-400, which Schedule S must accompany.
- Both pages of the 2025 Schedule S.
- Your Social Security number and the first 10 characters of your last name, which are requested on both pages.
How to file
Complete Schedule S and attach both pages to Form D-400.
- Part A: Add Lines 1 through 15. Enter the total on Schedule S, Line 16, and Form D-400, Line 7.
- 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.
For the web fill-in form, save the PDF to your computer and use the latest version of Adobe Acrobat Reader. Use the form’s print icon to ensure all required fields are completed. Submit original returns, not photocopies, and do not include the web fill-in instructions page.
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.
- Adding or deducting the wrong items: Part A is only for items not included in federal adjusted gross income. Part B is only for items included in federal adjusted gross income.
- Using incorrect entry formats: Do not handwrite information or use commas in amounts. Use a minus sign, not brackets, for negative numbers.
- Using incorrect print settings: Do not print on both sides. Set page scaling to “none” and leave “Auto-Rotate and Center” unchecked.
- Sending copies or mixing form types: Submit original returns only. Do not send a photocopy of Schedule S or mix form types.
Questions people ask
Do I need both pages if I only complete Part A?
Yes. You must attach both pages of Schedule S to Form D-400, even if you only complete one part.
Where do I enter my total additions on Form D-400?
Enter the total from Schedule S, Line 16, on Form D-400, Line 7.
Where do I enter my total deductions on Form D-400?
Enter the total from Schedule S, Line 41, on Form D-400, Line 9.
Can I send a photocopy of Schedule S?
No. The form says not to send a photocopy. The web fill-in instructions also say to submit original returns only.