Form D-400 Schedule PN "Part-Year Resident and Nonresident Schedule" - North Carolina

What Is Form D-400 Schedule PN?

This is a legal form that was released by the North Carolina Department of Revenue - a government authority operating within North Carolina.The document is a supplement to Form D-400, Individual Income Tax Return. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on September 1, 2020;
  • The latest edition provided by the North Carolina Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form D-400 Schedule PN by clicking the link below or browse more documents and templates provided by the North Carolina Department of Revenue.

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Download Form D-400 Schedule PN "Part-Year Resident and Nonresident Schedule" - North Carolina

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D-400 Schedule PN
PRINT
CLEAR
2020 Part-Year Resident
Web-Fill
DOR
and Nonresident Schedule
Use
9-20
Only
If you enter a taxable percentage on Form D-400, Line 13 because you or your spouse, if married filing jointly, were not full-year residents of North
Carolina during tax year 2020, you must attach this schedule to Form D-400. If you do not, the Department may be unable to process your return.
Last Name (First 10 Characters)
Your Social Security Number
Do not send a photocopy of this form.
Print in Black or Blue Ink Only. No Pencil or Red Ink.
A part-year resident or a nonresident who receives income from N.C. sources must complete this form to determine the percentage of total
income from all sources that is subject to N.C. tax. You are a “part-year resident” if you moved to N.C. and became a resident during the
tax year, or you moved out of N.C. and became a resident of another state during the tax year. You are a “nonresident” if you were not a
resident of N.C. at any time during the tax year.
Important: Refer to the Instructions before completing this form.
Part A. Residency Status
Taxpayer is:
Spouse is:
(Fill in applicable circle)
(Fill in applicable circle)
Full-Year Resident
Nonresident
Part-Year Resident
Full-Year Resident
Nonresident
Part-Year Resident
Date N.C. residency began
Date N.C. residency ended
Date N.C. residency began
Date N.C. residency ended
(MM-DD-YY)
(MM-DD-YY)
(MM-DD-YY)
(MM-DD-YY)
If you and your spouse were both full-year residents of N.C., stop here; do not complete Parts B and C. Do not attach Schedule PN to Form D-400.
Part B. Allocation of Income for Part-Year Residents and Nonresidents
COLUMN A
COLUMN B
Total Income
Amount of Column A
Total Income
from all sources
subject to N.C. tax
1. Wages, Salaries, Tips, Etc.
1.
2. Taxable Interest
2.
3. Taxable Dividends
3.
4.
Taxable Refunds, Credits, or Offsets
4.
of State and Local Income Taxes
5. Alimony Received
5.
6. Business Income or (Loss)
6.
7. Capital Gain or (Loss)
7.
8. Other Gains or (Losses)
8.
9. Taxable Amount of IRA Distributions
9.
10. Taxable Amount of Pensions
10.
and Annuities
11.
Rental Real Estate, Royalties, Partnerships,
11.
S-Corps, Estates, Trusts, Etc.
12.
Farm Income or (Loss)
12.
13.
Unemployment Compensation
13.
14. Taxable Amount of Social Security Benefits
14.
or Railroad Retirement Benefit
15.
Other Income
15.
16.
Total Income (Add Lines 1 through 15)
16.
Page 2
Last Name (First 10 Characters)
Your Social Security Number
Tax Year
2020
D-400 Sch. PN
Web-Fill
9-20
Part B. Allocation of Income for Part-Year Residents and Nonresidents
(continued)
COLUMN A
COLUMN B
North Carolina Adjustments
Enter the amount from
Amount of Column A
Form D-400 Schedule S
subject to N.C. tax
17.
Additions:
a. Interest Income From Obligations of States Other Than N.C.
17a.
b. Deferred Gains Reinvested Into an Opportunity Fund Under
17b.
IRC Section 1400Z-2
c. Bonus Depreciation
17c.
d. IRC Section 179 Expense
17d.
e. Other Additions to Federal Adjusted Gross Income That Relate
17e.
to Gross Income (From Form D-400 Schedule PN-1, Part A,
Line 11. See instructions.)
18.
Total Additions (Add Lines 17a through 17e)
18.
19.
Deductions:
a. State or Local Income Tax Refund
19a.
b. Interest From Obligations of the United
19b.
States or United States’ Possessions
c. Taxable Portion of Social Security or
19c.
Railroad Retirement Benefits
d. Bailey Retirement Benefits
19d.
e. Bonus Depreciation
19e.
f. IRC Section 179 Expense
19f.
g. Recognized IRC Section 1400Z-2 Gain
19g.
h. Other Deductions From Federal Adjusted Gross
19h.
Income That Relate to Gross Income (From Form D-400
Schedule PN-1, Part B, Line 21. See instructions.)
20. Total Deductions (Add Lines 19a through 19h)
20.
21. Total Income Modified by N.C. Adjustments
21.
(Line 16 plus Line 18 minus Line 20)
Part C. Part-Year Residents and Nonresidents Taxable Percentage
22.
Enter the Amount From Column B, Line 21
22.
23.
Enter the Amount From Column A, Line 21
23.
24.
Part-Year Residents and Nonresidents
Taxable Percentage (Divide Line 22 by Line 23)
24.
Enter the result as a decimal amount here and on Form D-400, Line 13.
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