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

Instructions for Filing Form D-400

Page

administrator or a court-appointed representative will be mailed to the Clerk of Superior Court of the county in which the taxpayer resided.

Information for Part-Year Residents and Nonresidents

If you move your legal residence into or out of North Carolina during the tax year, you are a resident of two different states during two different periods

of the tax year.

You are a nonresident if you maintain your legal residence in another state or country even though you may temporarily reside in North Carolina. If you

reside in North Carolina for more than 183 days of a tax year, you are presumed to be a resident for income tax purposes in the absence of factual proof

of residence in another state. However, your absence from North Carolina for more than 183 days raises no presumption that you are not a resident.

If you file a joint federal return and your spouse is a nonresident of North Carolina and had no North Carolina taxable income, you may file a joint State

return. However, you still have the option of filing your State return as married filing separately. If you choose to file a separate North Carolina return,

you must complete either a federal return as married filing separately reporting only your income, deductions, and exemptions or a schedule showing the

computation of your separate income, deductions, and exemptions and attach it to your North Carolina return. You must also include a copy of your joint

federal return unless your federal return reflects a North Carolina address. Note: Itemized nonbusiness deductions of a husband and wife may be claimed

by a spouse only if that spouse was obligated to pay the items and actually paid the amount during the year. In the case of a joint obligation (such as

mortgage interest and real estate taxes), the deduction is allowable to the spouse who actually paid the item.

Part-year residents and nonresidents receiving income from North Carolina sources must determine the portion of their federal gross income, as adjusted,

that is subject to North Carolina income tax by completing Lines 53 through 55 on Page 4 of Form D-400. See the instructions for Lines 53 and 54 on Page 15.

A part-year resident receiving partnership income from a partnership doing business in North Carolina and in one or more other states must prorate his

share of the partnership’s income attributable and not attributable to North Carolina between his periods of residence and nonresidence in accordance

with the number of days in each period. Include on Line 53 your share of partnership income determined for the period of residence and your share of the

partnership income attributable to North Carolina during the period of nonresidence.

If you have income from sources within another state or country while you are a resident of North Carolina and the other state or country taxes you on

such income, you may be eligible to claim a tax credit on your North Carolina return. See “Credit for Tax Paid to Another State or Country” on Page 16

for additional information.

Line Instructions for Filing Form D-400

The references to line numbers on federal

income is a negative number, enter the negative

married filing a separate return for federal

income tax forms were correct at the time of

amount and fill in the circle to indicate that the

income tax purposes and your spouse

itemizes deductions, or (2) a nonresident

printing. If they have changed and you are

amount is negative. (Note: If you are completing

unable to determine the proper line to use,

a web fill-in form on the Department’s website,

alien, or (3) filing a short-year return because

of a change in your accounting period, you

please contact the Department of Revenue.

enter a minus sign to indicate a negative number.)

are not entitled to the standard deduction.

Note: A short-year return does not relate to

Lines 1 through 5 - Filing

Line 11 - N.C. Standard

a taxpayer who files a return as a part-year

Status

Deduction or N.C. Itemized

resident.

Deductions

North Carolina Standard Deduction

Check the same filing status you checked

You must use the appropriate chart or

on your federal return unless: (1) Either you or

IMPORTANT: Do not enter the amount

worksheet which begins below and continues

from your federal income tax return on

your spouse is a nonresident and had no North

on page 8, whichever applies, to determine

Carolina taxable income for the tax year, or (2)

Line 11, Form D-400. You must fill in the

the amount of your North Carolina standard

you are a same-sex couple filing married filing

applicable circle on Form D-400. Under

deduction to enter on line 11.

no circumstances should both circles be

jointly or married filing separately. See Filing

Requirements and Same-Sex Marriage and

filled in.

Filing Status on Page 4.

You may deduct the N.C. standard deduction

or itemized deductions using the itemized

Line 6 - Federal Adjusted

deduction worksheet on Page 9. If you did not

Gross Income

itemize your deductions on your federal return,

you may take the standard deduction on your

North Carolina return. If you itemized on your

Enter your federal adjusted gross income from

federal return, you may either itemize or claim

your federal return. If federal adjusted gross

the standard deduction. However, if you are (1)

Standard Deduction Chart for Most People

Do Not use this chart if you or your spouse were 65 or older or blind, Or if someone can claim you as a dependent.

If your filing status is:

Your standard deduction is:

Single

$3,000

Married filing jointly/Qualifying widow(er)

$6,000

Married filing separately

If spouse does not claim itemized deductions

$3,000

If spouse claims itemized deductions

Head of household

$4,400

Instructions For Form D-400 - North Carolina Individual Income Tax - 2013 Page 7

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