Form D-429 - Worksheet For Determining The Credit For The Disabled Taxpayer, Dependent Or Spouse Page 2
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D-429
INSTRUCTIONS
Web
10-13
Credit for Disabled Taxpayer:
If you claim an income tax credit on your federal tax return for being permanently and totally
disabled, as indicated by checking boxes 2, 4, 5, 6, or 9 on page 1 of Federal Schedule R, you may
claim a tax credit on your North Carolina return equal to one-third (1/3) of the amount of the federal tax
credit. If you claim this credit you must attach Federal Schedule R (Credit for the Elderly or Disabled)
to your North Carolina income tax return. Although the federal tax credit is also allowed for being 65 or
older, no portion of the tax credit is allowed on the North Carolina tax return for being age 65 or older;
therefore, if you check boxes 1, 3, 7, or 8 on page 1 of Federal Schedule R, you are not entitled to the
tax credit for a disabled taxpayer.
Complete lines 1 and 13 (and 14 if applicable) to determine the tax credit for a disabled taxpayer.
Credit for Disabled Dependent or Disabled Spouse:
You may be entitled to a tax credit if a dependent or spouse for whom you are allowed an exemption
on your federal return is permanently and totally disabled. To qualify for the credit, a statement from a
physician or local health department must be attached to your tax return certifying that the dependent
or spouse was unable to engage in any substantial gainful activity by reason of a physical or mental
impairment that can be expected to result in death or that has lasted or can be expected to last for a
continuous period of not less than 12 months.
For a taxpayer whose North Carolina adjusted gross income does not exceed the base income
amount for his filing status, the credit is the initial credit amount as shown in the table at the bottom
of page 1. For a taxpayer whose North Carolina adjusted gross income exceeds the base income
amount, the initial credit is reduced by $4.00 for every $1,000 by which the North Carolina adjusted
gross income exceeds the base income amount.
Complete lines 2 through 13 (and 14 if applicable) to determine the tax credit for a disabled
dependent and/or spouse. Complete separate worksheets for each disabled dependent or spouse.
(IMPORTANT: A part-year resident or nonresident who claims a tax credit for the disabled
must prorate the credit by multiplying the credit by the decimal amount shown on Form D-400,
Line 16.)
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