North Carolina Tax Form D-400 - Individual Income Tax Return

The minimum gross income filing requirements under North Carolina law are different from the filing requirements under the Internal Revenue Code because North Carolina law does not adjust the standard deduction and personal exemption for inflation as required by the Internal Revenue Code.

You are required to file a North Carolina individual income tax return if any of the following apply:

  • Every resident of North Carolina whose income for the taxable year equals or exceeds the amount for his filing status (see PDF instructions for further detail)
  • Every part-year resident who received income while a resident of North Carolina or who received income while a nonresident attributable to the ownership of any interest in real or tangible personal property in North Carolina or derived from a business, trade, profession or occupation carried on in North Carolina, or is derived from gambling activities in North Carolina and whose total income for the taxable year equals or exceeds the amount for his filing status (see PDF instructions for further detail)
  • Every nonresident who received income for the taxable year from North Carolina sources that was attributable to the ownership of any interest in real or tangible personal property in North Carolina or derived from a business, trade, profession, or occupation carried on in North Carolina, or is derived from gambling activities in North Carolina and whose total income from all sources both inside and outside of North Carolina equals or exceeds the amount for his filing status (see PDF instructions for further detail)
  • If you had North Carolina income tax withheld during the year but your income is below the amount required for filing, you must still file a return to receive a refund of the tax withheld


Form name Instructions Form
2007 North Carolina Tax Form D-400 - Individual Income Tax Return
2006 North Carolina Tax Form D-400 - Individual Income Tax Return -
2005 North Carolina Tax Form D-400 - Individual Income Tax Return -

 

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