Getting Started with Your State Income Taxes

Important: Unless otherwise noted, the following information applies to individuals for tax year 2024. For information about another tax year, review the Department’s Instructions and Bulletins for that year.

Whether you e-File or file by paper, planning ahead will help you avoid problems and delays with your state income taxes.

Before you begin, review the individual income filing requirements to determine if you should file a North Carolina individual income tax return. 

Then, determine your federal adjusted gross income by completing a federal income tax return. This is the starting point for your NC individual income tax return. 

Get Started on Your NC Income Taxes

  • 1

    Review the Instructions on How to File Your State Taxes

    Individual Income Tax Forms and Instructions

  • 2

    Gather Your Records

    Make sure you have all the records you need, including wage and tax statements (Form W-2) from employers, retirement distribution statements (Form 1099-R) from pension payers, and interest and dividend statements from financial institutions. Filing before you receive all your records could cause you to have to file an amended Form D-400.

    Don’t forget to save copies for your files.

  • 3

    Get the Right Forms

    You may need the following forms to file your NC tax return: 

    • Form D-400 Schedule S, 2024 N.C. Adjustments for Individuals:

      Complete this form if you are required to add certain North Carolina adjustments to federal adjusted gross income, or if you are entitled to deduct certain North Carolina adjustments from federal adjusted gross income.

    • Form D-400 Schedule A, 2024 N.C. Itemized Deductions: 

      Complete this form if you choose to itemize North Carolina deductions.

    • Form D-400 Schedule PN, 2024 Part-Year Resident and Nonresident Schedule:

      If you are a part-year resident or nonresident who received income from North Carolina sources during tax year 2024, complete this form to determine what percent of your total income is from North Carolina sources.

    • Form D-400 Schedule PN-1, 2024 Other Additions and Other Deductions: 

      If you complete Form D-400 Schedule PN, you may be required to complete this form to report North Carolina additions and deductions that relate to gross income not specifically listed on Form D-400 Schedule PN.

    • Form D-400TC, 2024 Individual Income Tax Credits; Form NC-478; 2024 Summary of Tax Credits Limited to 50% of Tax; NC-Rehab, 2024 Historic Rehabilitation Tax Credits:

      Complete these forms to claim various North Carolina tax credits.

    • Form NC-NOL, 2024 Net Operating Loss Worksheet:

      Complete this form to determine the amount of NC net operating loss ("NOL") for tax year 2023 and to determine the amount of NC NOL deduction for tax year 2024.

    • Form D-400 Schedule AM, Amended Schedule:

      Complete this form if you need to amend your North Carolina individual income tax return. Enter the calendar year or other tax period (beginning and end dates) to be amended at the top of Form D-400 Schedule AM. You must also fill in the circle on the top right corner of Form D-400. 

    Important: Don't file photocopies of tax forms. That could delay the processing of your return or cause errors that would require you to file an amended return.

    Individual Income Tax Forms and Instructions

  • 4

    Remember The Deadline

    If you file your return on a calendar year basis, the 2024 return is due on or before April 15, 2025.  A fiscal year return is due on the 15th day of the 4th month following the end of the taxable year.

    When the due date falls on a Saturday, Sunday, or legal holiday, your return will be considered timely filed so long as you file the return on the next succeeding day which is not a Saturday, Sunday, or a legal holiday. 

    For more information on timely mailing North Carolina tax returns, see Directive TA-18-1.

  • 5

    Find Free Tax Help

    If you are disabled, have a low income, or are a senior citizen, income tax returns can be prepared free of charge through the VITA (Volunteer Income Tax Assistance)/TCE (Tax Consulting for the Elderly) programs. For locations and dates of assistance, taxpayers can call 1-800-906-9887 to find the VITA or TCE site near you.

    Learn More About VITA and TCE

  • 6

    Review These Tips for Preparing Your Taxes

    When you are ready to fill out your tax forms, remember these tips:

    • Take your time. 

      Don’t rush when you’re filling out your forms; that’s how people make mistakes, particularly with their math.

    • Do not mix different types of tax forms and schedules. 

      Review the following information explaining the different types of forms and schedules available. All forms and schedules submitted must be the same type; if not, your return cannot be processed.

      • Webfill Forms - these forms are completed using a computer and then printed.
      • Handwritten (Web) Forms - these forms are printed and then filled out by hand.
      • NCDOR Printed Forms - these forms are ordered by mail and filled out by hand.
      • Software Generated Forms - these forms are created using filing software.

    • Double-check your math and verify your individual information, including your address and all Social Security numbers. 

      These are among the most common errors found on tax returns. Taking care will reduce your chance of hearing from the IRS or NCDOR and speed up your refunds.

    • File electronically. 

      E-filing is a quick, convenient, and secure way to file both your federal and state taxes. Many North Carolina taxpayers will qualify for free or low-cost e-filing.

    • Don’t panic!

      If you have a problem or a question, remember that both the IRS and NCDOR are available to help. Call the IRS customer service number at 1-800-829-1040 or the NCDOR taxpayer assistance number at 1-877-252-3052.