Form D-400 (2023): North Carolina Individual Income Tax Return
Form D-400, also known as the North Carolina Individual Income Tax Return, is an official document used by residents of North Carolina to report their annual taxable income and calculate their state income tax liability for the preceding year.
Who Needs to File Form D-400?
You are generally required to file Form D-400 if you meet any of the following criteria:
A. Residents: If you were a resident of North Carolina for any part of the tax year, regardless of whether you earned income within the state.
B. Part-Year Residents: If you were a resident of North Carolina for only part of the year and earned income while residing in the state.
C. Nonresidents with NC Income: If you were not a resident of North Carolina but earned income from sources within the state, such as wages, salaries, or rental income.
Key Points About Form D-400:
Filing Deadline
The deadline to file Form D-400 and pay any taxes owed is April 15th of the following year. However, extensions can be requested by filing Form D-401, Extension of Time to File North Carolina Individual Income Tax Return.
Where and when to file Form D-400?
- You can file Form D-400 electronically or on paper.
- The filing deadline for Form D-400 is typically April 15th of the following year. However, extensions may be available in certain situations.
To access the current year's Form D-400, click here.