INSTRUCTIONS: NORTH CAROLINA INDIVIDUAL INCOME TAX RETURN (Form D-400)

North Carolina individual residents paying their state income tax do so using a form D-400. If you are claiming tax credits for a child, tax paid to another state or country or on another basis, a separate tax credits form must be completed. These forms can both be found on the website of the North Carolina Department of Revenue.

North Carolina Individual Income Tax Return D-400 Step 1: If you are not filing on a calendar year basis, enter the starting and ending dates of your fiscal year.

North Carolina Individual Income Tax Return D-400 Step 2: Enter your Social Security number, name and address. If filing jointly with a spouse, enter their name and Social Security nubmer as well.

North Carolina Individual Income Tax Return D-400 Step 3: Note if you are filing an amended return, are filing a return on behalf of a deceased taxpayer or are making contributions to either the state public campaign fund or to specific political parties' funds.

North Carolina Individual Income Tax Return D-400 Step 4: Enter your federal adjusted gross income where indicated.

North Carolina Individual Income Tax Return D-400 Step 5: Indicate whether you and your spouse were full-time residents of the state. If no, you must complete only lines 1 through 11 and 54 through 56.

North Carolina Individual Income Tax Return D-400 Step 6: Indicate your filing status by filling in the oval next to the appropriate statement on lines 1 through 5.

North Carolina Individual Income Tax Return D-400 Step 7: Enter your taxable income on line 6.

North Carolina Individual Income Tax Return D-400 Step 8: Complete lines 31 through 41 on page 3 to determine your additions on line 7. Add lines 6 and 7 and enter the sum on line 8. Complete lines 42 through 53 to determine your deductions on line 9 and subtract this from line 8. Enter the difference on line 10.

North Carolina Individual Income Tax Return D-400 Step 9: Complete lines 11 through 25 to determine your tax due.

North Carolina Individual Income Tax Return D-400 Step 10: Lines 26 through 30 concern refunds due for overpayments.

North Carolina Individual Income Tax Return D-400 Step 11: Sign and date the bottom of page 4.