North Carolina State Tax Forms (2026 & 2027 Guide)

North Carolina uses a streamlined set of state tax forms due to its flat income tax system.

Most taxpayers will file using a single primary form, with additional schedules depending on income, deductions, and credits.

Understanding which forms apply to your situation can help you file accurately and avoid delays.

Main North Carolina Tax Forms

North Carolina has different primary state tax forms depending on residency.

• Form D-400 → Resident Income Tax Return
• Form D-400 Schedule PN → Part-Year Resident and Nonresident Schedule

These forms are used to report income, calculate tax, and determine how much income is taxable in North Carolina.

Common North Carolina Supporting Forms

Depending on your financial situation, you may need additional schedules.

• Schedule S → Adjustments to income
• Schedule A → Itemized deductions
• Schedule AM → Amended return
• Schedule TC → Tax credits

These schedules help ensure accurate reporting and proper tax calculation.

Forms for Special Situations

North Carolina provides additional forms for specific tax situations.

• D-400V → Payment voucher
• D-400ES → Estimated tax payments
• D-410 → Extension of time to file

These forms are used if you owe taxes, need more time, or must make estimated payments.

How North Carolina Taxes Income

North Carolina uses a flat income tax rate.

For 2026 and 2027:

• All taxable income → approximately 4.5%

Example: If your taxable income is $70,000, your North Carolina state tax would be about $3,150 regardless of filing status.

Deductions and Special Rules

North Carolina generally follows federal tax rules but includes some state-specific adjustments.

• Standard deduction available based on filing status
• Option to itemize deductions
• State-specific additions and subtractions

These can affect your taxable income.

Who Needs to File

You generally need to file a North Carolina return if you:

• Are a resident with taxable income
• Earn income from North Carolina as a nonresident
• Have state tax withheld and want a refund

Part-year residents must report income earned while living in the state.

Electronic Filing Recommendation 💻

• Use tax software to automatically generate Form D-400 and required schedules
• Review all adjustments and credits carefully
• Include all necessary forms to avoid delays
• E-file for faster refunds and fewer errors

Summary

North Carolina state taxes are filed using Form D-400 for residents and Schedule PN for part-year residents or nonresidents, along with supporting schedules for adjustments and credits.

Because North Carolina uses a flat tax system and aligns closely with federal rules, filing is relatively simple, but reviewing deductions and credits can still help reduce your overall tax bill.