Form D--429
NORTH CAROLINA DEPARTMENT OF REVENUE
(Rev. 10--98)
WORKSHEET FOR DETERMINING THE CREDIT FOR THE
DISABLED TAXPAYER, DEPENDENT AND/OR SPOUSE
For taxable year
(See the instructions on page 2 to determine if you are eligible for either of these credits)
IMPORTANT: Do not file this form with your North Carolina return. Keep it for your records. However, if you claim this credit you must attach
Federal Schedule R (Credit for the Elderly on Disabled) or Schedule 3, Form 1040A, to your North Carolina return.
CREDIT FOR DISABLED TAXPAYER
1.
If you check boxes 2, 4, 5, 6, or 9 on page 1 of Federal Schedule R, or on page 1 of Schedule 3,
Part I of Form 1040A, enter the amount from line 20, page 2 (Schedule R or Schedule 3 of Form
1040A) in the space below and divide by 3
Amount from line 20:
$
3 =
1.
00
(If you do not claim the credit for a disabled dependent or a disabled spouse, skip lines 2 through 12 and go to line 13.)
CREDIT FOR DISABLED DEPENDENT OR DISABLED SPOUSE
2.
Enter your federal adjusted gross income from your federal return, Form 1040, line 33 or Form 1040A
line 18
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2.
00
3.
Enter the applicable additions shown on lines 31 through 33, page 2 of Form D--400
. . . . . . . . . . . . . . . . . . .
3.
00
4.
Add lines 2 and 3
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4.
00
5.
Enter the applicable deductions shown on lines 35 through 38 and line 40, page 2 of Form D--400
. . . . . . . . .
5.
00
6.
Subtract line 5 from line 4 (Important: If the result on this line is equal to or less than the base
income amount for your filing status, skip lines 7 through 11 and enter on line 12 below the
initial credit from the table below)
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6.
00
7.
Enter the base income amount for your filing status from the table below
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7.
00
8.
Subtract line 7 from line 6
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8.
00
9.
Divide the amount on line 8 by $1,000 and round the result down to the next whole number
. . . . . . . . . . . .
9.
10. Multiply the number on line 9 by $4.00
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10.
00
11. Enter the initial credit for your filing status from the table below
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11.
00
12. Credit for Disabled Dependent or Disabled Spouse: If line 10 is more than line 11, enter 0 here.
If line 10 is less than line 11, subtract line 10 from line 11 and enter the result here
. . . . . . . . . . . . . . . . . . . . .
12.
00
13. Add lines 1 and 12 (Full--year residents enter the result here and on line 26, Part V, Form
D--400TC--Tax Credits)
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13.
00
14. If you were a nonresident or a part--year resident of North Carolina during the tax year, multiply
the amount on line 13 above by the decimal amount from line 11a, page 1 of Form D--400 and enter
the result here and on line 26, Part V, Form D--400TC--Tax Credits
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14.
00
Base
Filing Status
Initial Credit
Income Amount
Single
$48
$12,000
Head of Household
$64
$16,000
Qualifying Widow(er) With Dependent
Child or Married Filing Jointly
$80
$20,000
Married Filing Separately
$40
$10,000