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

Instructions for Filing Form D-400

Page

The information contained in this booklet is

filing status shown in Chart A or B.

tax return, and both of you were residents of

to be used as a guide in the preparation of a

North Carolina or both of you had North Carolina

•

Every nonresident who received income for

North Carolina individual income tax return

taxable income.

the taxable year from North Carolina sources

and is not intended to cover all provisions

that was attributable to the ownership of any

of the law.

If you file a joint federal return and your spouse

interest in real or tangible personal property

is a nonresident of North Carolina and had no

in North Carolina or derived from a business,

North Carolina taxable income, you may file a

Filing Requirements

trade, profession, or occupation carried on in

joint State return. Once you file a joint return,

North Carolina, or is derived from gambling

you cannot choose to file separate returns for that

activities in North Carolina and whose total

The minimum gross income filing requirements

year after the due date of the return. However,

income from all sources both inside and

under North Carolina law are different from the

you still have the option of filing your State return

outside of North Carolina equals or exceeds

filing requirements under the Internal Revenue

as married filing separately. If you choose to

the amount for his filing status shown in Chart

Code because North Carolina law does not adjust

A or B.

file a separate North Carolina return, you must

the standard deduction and personal exemption

complete either a federal return as married

for inflation as required by the Internal Revenue

• If you are eligible to claim the State Earned

filing separately reporting only your income,

Code.

Income Tax Credit or if you had North Carolina

deductions, and exemptions or a schedule

income tax withheld during the year but your

Who is required to file a North Carolina

showing the computation of your separate

income is below the amount required for filing,

individual income tax return?

income, deductions, and exemptions and attach

as shown in Chart A or B, you must still file a

it to your North Carolina return. You must also

•

Every resident of North Carolina whose income

return to receive a refund.

include a copy of your joint federal return unless

for the taxable year exceeds the amount for

If you were not required to file a federal

his filing status shown in Chart A or B.

your federal return reflects a North Carolina

income tax return but your gross income from

address.

•

Every part-year resident who received

all sources both inside and outside of North

income while a resident of North Carolina

Carolina equals or exceeds the amount for your

When filing a joint return, include the name and

or who received income while a nonresident

filing status shown in Chart A or B, you must

social security number of each spouse on the

attributable to the ownership of any interest

complete a federal return and attach it to your

return. Both spouses are jointly and severally

in real or tangible personal property in North

North Carolina income tax return to show how

liable for the tax due on a joint return unless one

Carolina or derived from a business, trade,

your federal adjusted gross income, deductions,

spouse qualifies for innocent spouse relief for

profession or occupation carried on in North

and exemptions were determined.

federal income tax purposes as a result of the

Carolina, or is derived from gambling activities

“innocent spouse” rules provided under Internal

in North Carolina and whose total income for

You and your spouse must file a joint North

the taxable year exceeds the amount for his

Carolina return if you file a joint federal income

Revenue Code Section 6015.

Same-Sex Marriage and Filing Status

Under Rev. Rul. 2013-17, the IRS now allows same-sex spouses to file their federal income tax returns using the filing status of married filing jointly or

married filing separately. Because North Carolina does not recognize same-sex marriage as valid (N.C.Gen.Stat. § 51-1.2), the North Carolina Department

of Revenue cannot follow the new definitions in Rev.Rul. 2013-17. Consequently, individuals who enter into a same-sex marriage in another state cannot

file a North Carolina income tax return using the filing status of married filing jointly or married filing separately.

Each individual will need to file a separate North Carolina income tax return on Form D-400 using the filing status of single or, if qualified, head of household

or qualifying widow(er). Individuals who file a federal income tax return as married filing jointly or married filing separately must each complete a separate

federal return for North Carolina purposes with the filing status of single or, if qualified, head of household or qualifying widow(er) to determine each individual’s

proper adjusted gross income, deductions and tax credits allowed under the Code for the filing status used for North Carolina purposes, and then attach a

copy of the federal return to the North Carolina return. You must also include a copy of your joint federal return unless your federal return reflects a North

Carolina address. For additional information please refer to our website

Chart A — For Most Taxpayers (See Chart B for children and other dependents)

A Return is Required if Federal

Filing Status

Gross Income Exceeds

(1)

Single ..................................................................................................................................$ 5,500

Single (age 65 or over) .......................................................................................................$ 6,250

(2)

Married - Filing Joint Return ...............................................................................................$11,000

Married - Filing Joint Return

(one age 65 or over) ......................................................................................................$11,600

Married - Filing Joint Return

(both age 65 or over) .....................................................................................................$12,200

(3)

Married - Filing Separate Return .......................................................................................$ 2,500

(4)

Head of Household .............................................................................................................$ 6,900

Head of Household (age 65 or over) ..................................................................................$ 7,650

(5)

Qualifying Widow(er) with dependent child.........................................................................$ 8,500

Qualifying Widow(er) (age 65 or over) ................................................................................$ 9,100

Instructions For Form D-400 - North Carolina Individual Income Tax - 2013 Page 4

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