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

Line Instructions for Filing Form D-400

Page 16

Part-Year Resident/Nonresident Worksheet

Column A

Column B

Income as Shown on

Income Subject to

Please retain this worksheet with your records.

Federal Return

North Carolina Tax

Income

1. Wages ..................................................................................................................... 1. __________________

__________________

2. Taxable interest ....................................................................................................... 2. __________________

__________________

3. Taxable dividends .................................................................................................... 3. __________________

__________________

4. State and local income tax refunds ......................................................................... 4. __________________

__________________

5. Alimony received ..................................................................................................... 5. __________________

__________________

6. Schedule C or C-EZ business income or (loss) ...................................................... 6. __________________

__________________

7. Schedule D capital gain or (loss)............................................................................. 7. __________________

__________________

8. Other gains or (losses) ............................................................................................ 8. __________________

__________________

9. Taxable amount of IRA distributions ........................................................................ 9. __________________

__________________

10. Taxable amount of pensions and annuities ........................................................... 10. __________________

__________________

11. Schedule E - Rents, royalties, partnerships, S-Corps estates, trusts, etc ..............11. __________________

__________________

12. Schedule F - Farm income or (loss) ...................................................................... 12. __________________

__________________

13. Unemployment compensation ............................................................................... 13. __________________

__________________

14. Taxable amount of Social Security or Railroad Retirement ................................... 14. __________________

__________________

15. Other income ......................................................................................................... 15. __________________

__________________

16. Add lines 1 through 15 ........................................................................................ 16. __________________

__________________

North Carolina Additions To Federal Adjusted Gross Income

17. Interest income from obligations of states other than NC ..................................... 17. __________________

__________________

18. Adjustment for bonus depreciation

18. __________________

__________________

......

(Enter in Col. A the amount from Line 35, Form D-400)

19. Adjustment for section 179 deduction

.....19. ___________________

__________________

(Enter in Col. A the amount from Line 36, Form D-400)

20. Other additions to federal adjusted gross income that relate to gross income...... 20. __________________

__________________

21. Add Lines 16, 17, 18, 19, and 20......................................................................... 21. __________________

__________________

North Carolina Deductions From Federal Adjusted Gross Income

22. State and local income tax refund

............................................. 22. __________________

__________________

(from Line 4 above)

23. Interest from obligations of the United States or United States’ possessions ...... 23. __________________

__________________

24. Taxable portion of Social Security or Railroad Retirement benefits ...................... 24. __________________

__________________

25. Bailey retirement benefits

25. __________________

__________________

...............

(Enter in Col. A the amount from Line 43, Form D-400)

26. Other retirement benefits

.............. 26. __________________

__________________

(Enter in Col. A the amount from Line 44, Form D-400)

27. Severance wages

.......................... 27. __________________

__________________

(Enter in Col. A the amount from Line 45, Form D-400)

28. Adjustment for bonus depreciation

28. __________________

__________________

........

(Enter in Col. A the total of the amount on Line 46f, Form D-400)

29. Adjustment for 179 expense deduction

29. __________________

__________________

...

(Enter in Col. A the amount from Line 47d, Form D-400)

30. Adjustment for absorbed Non-ESB NOL added back in 2003, 2004, 2005 and 2006

................................................................. 30. __________________

__________________

(Enter in Col. A the amount from Line 49, Form D-400)

31. Adjustment for net business income that is not considered passive income

................................................................. 31. __________________

__________________

(Enter in Col. A the amount from Line 50, Form D-400)

32. Other deductions from federal adjusted gross income that relate to gross income

32. _________________

__________________

...

33. Add lines 22 through 32 ...................................................................................... 33. __________________

__________________

34. Line 21 minus line 33 .......................................................................................... 34. __________________

__________________

● Enter the amount from Column B, Line 34 on Form D-400, Page 4, Line 53.

(Enter this amount on

● Enter the amount from Column A, Line 34 on Form D-400, Page 4, Line 54.

Form D400, Line 54)

Form D400, Line 53)

General Information for Claiming Tax Credits - Form D-400TC

Credit for Tax Paid to Another State or Country

When income is taxed by North Carolina for a period during which you were a legal resident of North Carolina and the same income is also taxed by

another state or country because it was earned in or derived from sources within that state or country, a tax credit may be claimed, but not on the basis of

a withholding statement alone. Attach a copy of the return filed with the other state or country and a copy of the check or receipt if a balance of tax was

paid with the return.

Complete the North Carolina return and include all income both within and outside the State. Compute the tax as though no credit is to be claimed.

Complete Part 1 of Form D-400TC to determine the allowable tax credit. The amount entered on Line 1, Part 1 of Form D–400TC is total income from

all sources received while a resident of North Carolina, adjusted by the applicable additions and/or deductions to federal adjusted gross income that

relate to gross income that you listed on Form D–400, Page 3. The amount of net tax paid on Line 6 is any prepayment of tax (tax withheld, estimated tax

payments, amount paid with extension, etc.) plus any additional tax paid or less any refunds received or expected to be received. Attach a copy of the

tax return filed with the other state and proof of the payment.

Include on Line 2, Part 1 of Form D–400TC your share of any S Corporation income that is attributable to and taxed by another state, whether or not

the other state taxed the income at the individual or corporate level. Include on Line 6, Part 1, Form D–400TC the net tax you paid another state on your

Instructions For Form D-400 - North Carolina Individual Income Tax - 2013 Page 16

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