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laws dot-com legal forms guide form D 400 individual income tax return 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 be found on the website of the North Carolina Department of Revenue step 1 if you are not filing on a calendar year basis and to the starting and ending dates of your fiscal year step 2 enter your social security number name and address if filing jointly with a spouse enter their name and social security number as well 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 step 4 enter your federal adjusted gross income where indicated step 5 indicate whether you and your spouse were full-time residents of the state

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