Form D-400 - Individual Income Tax Return - 2014 Page 2
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4North Carolina Department of Revenue
Federal Provision
State Provision
NC C Corporate
NC Individual
Return
Return
5
Qualified tuition and
Addition required for
Not applicable
Include addition on
related expenses are
qualified tuition and
Form D-400
deductible for 2014.
related expenses deducted
Schedule S, Part
on the federal return.
A, Line 3.
6
Qualified charitable
Addition required for
Not applicable
Include addition on
distributions from an
qualified charitable
Form D-400
IRA by a person who
distributions from an IRA
Schedule S, Part
has attained age 70 ½
by a person who has
A, Line 3.
are excluded from gross
attained age 70 ½ that are
Deduct
income.
excluded from gross
contribution on
income on the federal
Form D-400
return. The distributions
Schedule S, Part C,
are allowable as a
Line 18 if
charitable contribution.
itemizing
Any person who has already filed a 2014 North Carolina income tax return and whose federal taxable
income (C corporation) or federal adjusted gross income (individual) is impacted by the amendments to
federal law included in TIPA or by the provisions of TIPA from which North Carolina has decoupled must
file an amended North Carolina return. If the amended return reflects additional tax due, the taxpayer will
avoid interest if the additional tax is paid by the original due date of the return (April 15 for calendar-year
taxpayers). The taxpayer will also avoid a late-payment penalty if the additional tax reflected on the
amended return is paid when the amended return is filed or April 15, whichever is later.
Income Tax Division
Page 2 of 2
April 1, 2015
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