North Carolina Individual Income Tax Return (You must attach Form D-400 Schedule S and Form D-400TC if required. For more information, see tax form instructions.) -
Form D-400 is the general income tax return for North Carolina residents. D-400 can be eFiled, or a paper copy can be filed via mail.
We last updated the Individual Income Tax Return (You must attach Form D-400 Schedule S and Form D-400TC if required. For more information, see tax form instructions.) - in May 2016, so this is the latest version of Form D-400, fully updated for tax year 2015. You can download or print current or past-year PDFs of Form D-400 directly from TaxFormFinder. You can print other North Carolina tax forms here.
Extracted from PDF file 2015-north-carolina-form-d-400.pdf, last modified September 2006
Individual Income Tax Return (You must attach Form D-400 Schedule S and Form D-400TC if required. For more information, see tax form instructions.) -April 13, 2016 IMPACT OF THE FEDERAL PROTECTING AMERICANS FROM TAX HIKES ACT OF 2015 ON NORTH CAROLINA’S CORPORATE AND INDIVDUAL INCOME TAX RETURNS FOR TAX YEAR 2015 North Carolina’s corporate income tax law uses federal taxable income as the starting point in determining North Carolina taxable income. North Carolina’s individual income tax law uses federal adjusted gross income as the starting point in determining North Carolina taxable income. In both cases, the reference to federal law is to the Internal Revenue Code (“Code”) as of a certain date. Currently, that reference is to the Code as of January 1, 2015. Each year the General Assembly determines whether to update its reference to the Code. Doing so would make recent amendments to the Code applicable for North Carolina income tax purposes. In some cases, the General Assembly chooses not to follow (“decouples” from) certain amendments to federal law. On December 18, 2015, President Obama signed into law the Protecting Americans From Tax Hikes Act of 2015 (“PATH”). The Act extended several provisions in federal law that had sunset at the end of 2014. Some provisions were extended through the end of 2016 while other provisions were made permanent. The Act also included new tax reduction provisions. If the General Assembly does not update the reference to the Code to December 18, 2015 or later, neither the extension of those provisions that had sunset at the end of 2014 nor the new tax reduction provisions will apply for North Carolina income tax purposes. The Revenue Laws Study Committee is charged with studying North Carolina’s revenue laws and making recommendations with respect to those laws to the General Assembly. On March 8, 2016, the Revenue Laws Study Committee adopted a recommendation to update the reference to the Code to January 1, 2016 but to decouple from specific provisions in PATH. The recommended bill may be viewed here. If the General Assembly enacts legislation to update the Code reference as recommended, North Carolina will require additions on the tax year 2015 corporate and individual income tax returns for (a) 85% of the amount deducted as bonus depreciation on the federal return and (b) 85% of the difference between the amount deducted on the federal return for Code section 179 expenses, using the federal dollar and federal investment limitations, and the amount that would be deductible for Code section 179 expenses using the North Carolina dollar and North Carolina investment limitations for 2015. For tax year 2015 individual income tax returns, additions would also be required for (a) the amount excluded from gross income for the discharge of qualified principal residence indebtedness, (b) the amount deducted in arriving at adjusted gross income for qualified tuition and related expenses, and (c) the amount excluded from gross income for a qualified charitable distribution from an individual retirement plan by a person who has attained age 70 ½. In lieu of the exclusion from gross income, an individual can include the amount of the qualified charitable distribution in the deduction for charitable contributions if the taxpayer elects to deduct itemized deductions on the North Carolina individual income tax return. In addition, an individual would also be required to exclude amounts paid for mortgage insurance premiums from the deduction for qualified residence interest if the taxpayer claims itemized deductions on the North Carolina return. Any person required to file a North Carolina income tax return whose 2015 federal taxable income or federal adjusted gross income is impacted by the amendments to federal law included in PATH should consider waiting to file the 2015 North Carolina income tax return until the General Assembly takes action. A taxpayer who files the 2015 income tax return before the General Assembly takes action may have to amend the return to reflect the General Assembly’s action. Please note that the General Assembly is scheduled to convene on April 25, 2016. A taxpayer whose income tax return is statutorily due on Friday, April 15, 2016 has until Monday, April 18, 2016 to timely file the return and pay any income tax due because Emancipation Day is observed on April 15, 2016. A taxpayer with a tax return due on April 15, 2016 who chooses to wait for legislation to be enacted should, by April 18, 2016, file an application for an extension of six months to file the income tax return. If a timely application for an extension is filed, the return will be considered timely filed if filed by Monday, October 17, 2016. If the General Assembly enacts legislation to update the Code reference, the Department will provide additional guidance, including how to report any required additions or deductions on the 2015 return. Income Tax Division Page 1 of 1 April 13, 2016 D-400 Individual Income Tax Return 2015 Staple All Pages of Your Return Here. Web-Fill 10-15 PRINT CLEAR Fill in circle. (See instructions.) and ending (MM-DD-YY) Your Social Security Number ✖ AMENDED RETURN IMPORTANT: Do not send a photocopy of this form. The original form is printed in pink and black ink. For calendar year 2015, or fiscal year beginning 4 (MM-DD-YY) Spouse’s Social Security Number You must enter your social security number(s). Your First Name(USE CAPITAL LETTERS FOR YOUR NAME AND ADDRESS) M.I. Your Last Name If a Joint Return, Spouse’s First Name M.I. Spouse’s Last Name Mailing Address Apartment Number City State Zip Code Country (If not U.S.) County (Enter first five letters) N.C. Education Endowment Fund: You may contribute to the N.C. Education Endowment Fund by making a contribution or designating some or all of your overpayment to the Fund. To make a contribution, enclose Form NC-EDU and your payment of $ . To designate your overpayment to the Fund, enter the amount of your designation on Page 2, Line 31. See instructions for information about the Fund. Fill in circle if you or your spouse were out of the country on April 15 and a U.S. citizen or resident. Enter date of death of deceased taxpayer or deceased spouse. Deceased Taxpayer Information Fill in circle if return is filed and signed by Executor, Administrator or Court-Appointed Personal Representative. Residency Status Taxpayer Were you a resident of N.C. for the entire year of 2015? Was your spouse a resident for the entire year? Staple W-2s Here. Filing Status Did you claim the standard deduction on your 2015 federal return? 1. Single 2. Married Filing Jointly 3. Married Filing Separately 4. Head of Household 5. Qualifying Widow(er) with Dependent Child Spouse (MM-DD-YY) (MM-DD-YY) Yes No Yes No Yes No If No, complete Lines 1 through 12. Then go to Part D of Schedule S. Fill in residency information and complete Lines 21 through 23. Fill in one circle only. (See instructions.) (Enter your spouse’s full name and Social Security Number.) Name SSN (Year spouse died: ) 6. Adjusted gross income from your federal return (If negative, see instructions.) 6. 7. Additions to federal adjusted gross income (From Line 4 of Form D-400 Schedule S, Part A) 7. 8. Add Lines 6 and 7. 8. 9. Deductions from federal adjusted gross income (From Line 12 of Form D-400 Schedule S, Part B) 9. 10. Subtract Line 9 from Line 8. 11. N.C. standard deduction 10. OR N.C. itemized deductions Fill in one circle only. (If itemizing, complete Part C of Form D-400 Schedule S, and enter the amount from Line 20.) 11. 12. Subtract Line 11 from Line 10. 12. 13. Part-year residents and nonresidents (From Line 23 of Form D-400 Schedule S, Part D) 13. 14. North Carolina Taxable Income Full-year residents enter the amount from Line 12. Part-year residents and nonresidents multiply amount on Line 12 by the decimal amount on Line 13. 15. North Carolina Income Tax To calculate your tax, multiply Line 14 by 5.75% (0.0575). If Line 14 is negative, enter -0- on Line 15. 14. 15. Enter Whole U.S. Dollars Only Page 2 Tax Year Last Name (First 10 Characters) Your Social Security Number 2015 D-400 Web-Fill 10-15 Be sure to sign and date your return below. 16. Tax Credits (From Form D-400TC, Part 3, Line 19 - You must attach Form D-400TC if you enter an amount on this line.) 16. 17. Subtract Line 16 from Line 15. 17. If you certify that no Consumer Use Tax is due, fill in circle. 18. Consumer Use Tax (See instructions.) 18. 19. 19. Add Lines 17 and 18. 20. North Carolina Income Tax Withheld a. Your tax withheld b. Spouse’s tax withheld 21. Other Tax Payments a. 2015 estimated tax b. Paid with extension c. Partnership d. S Corporation If you claim a partnership payment on Line 21c or S corporation payment on Line 21d, you must attach a copy of the NC K-1. 22. Amended Returns Only - Previous payments (See Amended Returns in instructions.) 22. 23. Total Payments - Add Lines 20a through 22. 23. 24. Amended Returns Only - Previous refunds (See Amended Returns in instructions.) 24. 25. Subtract Line 24 from Line 23. 25. 26. a. Tax Due - If Line 19 is more than Line 25, subtract Line 25 from Line 19. (If Line 25 is negative, see instructions.) b. Penalties c. Interest 26a. (Add Lines 26b and 26c and enter the total on Line 26d.) e. Interest on the underpayment of estimated income tax (See instructions and enter letter in box, if applicable.) 27. Add Lines 26a, 26d, and 26e. Pay This Amount - You can pay online. Go to www.dornc.com and click on eServices for details. 26d. 26e. Exception to underpayment of estimated tax 27. $ 28. 30. Contribution to the N.C. Nongame and Endangered Wildlife Fund 30. 31. Contribution of overpayment to the N.C. Education Endowment Fund 31. 32. Add Lines 29, 30, and 31. 32. 33. Subtract Line 32 from Line 28. This is the Amount To Be Refunded. For direct deposit, file electronically. Go to www.dornc.com and click on eServices. 33. Sign Here 28. Overpayment - If Line 19 is less than Line 25, subtract Line 19 from Line 25. When filing an amended return, see instructions. 29. Amount of Line 28 to be applied to 2016 Estimated Income Tax 29. I certify that, to the best of my knowledge, this return is accurate and complete. If prepared by a person other than taxpayer, this certification is based on all information of which the preparer has any knowledge. Your Signature Date Paid Preparer’s Signature Spouse’s Signature (If filing joint return, both must sign.) Date Preparer’s FEIN, SSN, or PTIN Home Telephone Number (Include area code.) If REFUND mail return to: N.C. DEPT. OF REVENUE P.O. BOX R RALEIGH, NC 27634-0001 Date Preparer’s Telephone Number (Include area code.) FOR ORIGINAL RETURNS ONLY If you ARE NOT due a refund, mail return, any payment, and D-400V to: N.C. DEPT. OF REVENUE P.O. BOX 25000 RALEIGH, NC 27640-0640
More about the North Carolina Form D-400 Individual Income Tax Tax Return TY 2015
Other North Carolina Individual Income Tax Forms:
|Form Code||Form Name|
|Form D-400||Individual Income Tax Return (You must attach Form D-400 Schedule S and Form D-400TC if required. For more information, see tax form instructions.) -|
|Form NC-400 Instructions||Individual Income Tax Instructions|
|Form D-400 Schedule S||North Carolina Supplemental Schedule|
|Form NC-40||Individual Estimated Income Tax|
|Form D-401||Individual Income Tax Instructions for Form D-400|
North Carolina usually releases forms for the current tax year between January and April. We last updated North Carolina Form D-400 from the Department of Revenue in May 2016.
Form D-400 is a North Carolina Individual Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of North Carolina Form D-400
We have a total of five past-year versions of Form D-400 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
While we do our best to keep our list of North Carolina Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.