Instructions For Form D-400 - North Carolina Individual Income Tax

Instructions For Form D-400 - North Carolina Individual Income Tax - 2013

2013

North Carolina

Individual Income Tax

Instructions for Form D-400

Make it Easy on

Yourself...

File Your

Return

Electronically!

Declaración

Electrónica

(EN ESPAÑOL)

EASY · CONVENIENT · SAFE

New for 2013

North Carolina does not recognize same-sex marriage. (See Page 4)

North Carolina updated the reference to the Internal Revenue Code from January 1, 2012 to January 2, 2013 with certain exceptions.

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Certain taxpayers are required to make an addition to federal itemized deductions when determining their North Carolina itemized

deductions. The North Carolina General Assembly did not adopt the federal provision which extended mortgage insurance premiums

through 2013. (See Page 8)

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An addition is required on the 2013 income tax return for taxpayers claiming the federal tuition and fees deduction. (See page 13)

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An addition is required on the 2013 income tax return for taxpayers claiming bonus depreciation and section 179 expense deduction.

(See Page 13)

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A deduction is allowed for individuals who added back bonus depreciation and section 179 expense deduction on their 2012 income

tax return. (See Page 15)

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North Carolina no longer allows a deduction for taxpayers who elected to claim the American Opportunity, Hope, or Lifetime Learning

credit on their federal return.

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The State Earned Income Tax Credit has changed from 5 percent to 4.5 percent of the federal credit.

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Taxpayers may no longer make designations on their individual income tax return to the N.C. Political Parties Financing Fund or N.C.

Public Campaign Fund.

N.C. DEPARTMENT OF REVENUE, P.O. BOX 25000, RALEIGH, NC 27640-0100

Instructions For Form D-400 - North Carolina Individual Income Tax - 2013