Form D-400: North Carolina Individual Income Tax Return

Form D-400, also known as the North Carolina Individual Income Tax Return, is the official document used by residents of North Carolina to report their taxable income and calculate their state income tax liability for the previous year.

Who Needs to File Form D-400?

A. Residents: Individuals residing in North Carolina for the entire year must file Form D-400.

B. Part-Year Residents: If you resided in NC for part of the year and earned income in the state, you may need to file Form D-400 and Schedule PN.

C. Non-Residents: If you have income sourced from North Carolina but are not a resident, you may need to file Form D-400, depending on the type and amount of income.

What Information Do You Need to File Form D-400?

  1. Personal Information: Social Security number, name, address, filing status, etc.
  2. Income Information: Wages, salaries, interest, dividends, capital gains, unemployment benefits, etc.
  3. Deductions and Credits: Itemized deductions or standard deduction, education credits, child tax credit, etc.
  4. Payment Information: Total tax owed, any estimated tax payments made, and amount of refund expected.

Where and When to File Form D-400:

A. Electronically: The NCDOR website offers online filing options for individuals through eFile or NC-400 Web-Fill versions.

B. By Mail: Paper forms (D-400 and any required schedules) can be mailed to the address provided on the form's instructions.

C. Deadline: The filing deadline for Form D-400 is typically April 15th of the following year. However, extensions may be granted under specific circumstances.

Key Points to Remember About Form D-400:

  • If you expect to owe more than $1,000 in NC taxes after subtracting withheld amounts, you may be required to make estimated tax payments throughout the year. Form NC-40 helps individuals calculate and submit estimated tax payments.
  • If you need to make changes to your original tax return, use Form D-400X (Amended North Carolina Individual Income Tax Return).