Fillable Form D-400 - Individual Income Tax Return

2013 Individual Tax Credits

D-400TC

Web-Fill

North Carolina Department of Revenue

CLEAR

9-13

See instructions beginning on Page 16.

If you claim a tax credit on Line 19 or 25 of Form D-400, you must attach this form to the return. If you do not, the tax credit may be disallowed.

Last Name (First 10 Characters)

Your Social Security Number

IMPORTANT: Do not send a photocopy of this form.

Part 1. Credit for Income Tax Paid to Another State or Country - N.C. Residents Only

You must attach a copy of the return filed with the other state or country

and proof of payment. Important: If you claim a tax credit for tax paid to more than one state or country, do not fill in Lines 1 through 6; instead, see instructions on Page 16.

1. Total income from all sources (combined for joint filers) from Federal Form 1040, Line 22; 1040A,

Enter Whole U.S. Dollars Only

Line 15; or 1040EZ, Line 4, while a resident of North Carolina, adjusted by the applicable additions

shown on Lines 34, 35, 36, and 38 and deductions shown on Lines 40 through 47d and Lines 49, 50,

and 51of Form D-400. Do not make an adjustment for domestic production activities included on Line 38

or for any portion of Line 38 or 51 that does not relate to gross income. (If Line 1 is negative, fill in circle.)

2. The portion of Line 1 that was taxed by another state or country.

3. Divide Line 2 by Line 1 and enter the result as a decimal amount. (Round to four decimal places.)

4. Total North Carolina income tax (From Form D-400, Line 18)

5. Computed credit (Multiply Line 3 by Line 4)

Amount of net tax paid to the other state or country on the income shown on Line 2

(See instructions on Page 17. Net tax paid is the total taxes paid [withholding, estimated tax payments,

amount paid with extension, other payments] less any refunds received or expected to be received.)

7a.

7a. Enter the lesser of Line 5 or Line 6 and include in the total on Line 19, Part 4.

7b. Enter in the box the number of states for which credits are claimed.

7b.

Part 2. Credit for Child and Dependent Care Expenses

8. Enter the expenses from Line 3 of Federal Form 2441.

(See Credit for Child and Dependent Care Expenses on Page 17 for additional information.)

9. Enter the portion of Line 8 that was incurred for dependent(s) who were under the age of

seven and dependent(s) who were physically or mentally incapable of caring for themselves.

10. Credit (Use the Child and Dependent Care Credit Table on Page 17. Multiply the amount on

10.

Line 9 by the applicable decimal amount in Column A of the table and enter the result here.)

11. Other qualifying expenses (Line 8 minus Line 9)

11.

12. Credit (Use the Child and Dependent Care Credit Table on Page 17 of the instructions.

Multiply the amount on Line 11 by the applicable decimal amount in Column B of the table

12.

and enter the result here.)

13.

Total credit for child and dependent care expenses. (Line 10 plus Line 12)

13.

Full-year residents enter this amount here and on Line 15 below.

14. Part-year residents and nonresidents multiply the amount on Line 13 of this form by the

decimal amount from Form D-400, Line 16 and enter the result here and on Line 15 below. If Line

14.

16 of Form D-400 is more than 1.0000, enter the amount from Line 13 here and on Line 15 below.

15. Total credit for child and dependent care expenses from Line 13 or Line 14. (Include the

15.

amount on this line in the total on Line 19, Part 4.)

Part 3. Credit for Children (

Important: This credit can be claimed only for a dependent child who was under 17 years of age on the last day of the tax year.)

If you are entitled to claim the federal child tax credit and your federal adjusted gross income (Form D-400, Line 6) is less than the following amounts shown

for your filing status (Married filing jointly/qualifying widow(er) - $100,000; Head of Household - $80,000; Single - $60,000; or Married filing separately

- $50,000), complete Lines 16 through 18. Otherwise, do not complete Lines 16 through 18; you may not claim the credit for children.

16.

Multiply the number of children for whom you are entitled to claim the federal child tax credit by $100 and

16.

enter the result here. (Full-year residents enter this amount here and on Line 18 below.)

17.

Part-year residents and nonresidents multiply the amount on Line 16 by the decimal amount from Form

D-400, Line 16 and enter the result here and on Line 18 below. If Line 16 of Form D-400 is more than

17.

1.0000, enter the amount from Line 16 here and on Line 18 below.

18.

18. Credit for children (Include the amount on this line in the total on Line 19, Part 4.)

Part 4. Other Tax Credits (Limited to the amount of tax)

19. Total of Parts 1, 2, and 3 (Add Lines 7a, 15, and 18.)

19.

20. Credit for charitable contributions by nonitemizers

20a.

(Enter your total charitable contributions on Line 20a.

20b.

Then complete the Worksheet for Determining Tax Credit

for Charitable Contributions on Page 18 of the instructions and enter the tax credit on Line 20b.)

Form D-400 - Individual Income Tax Return - 2013 Page 5

Related Articles

Related forms

Related Categories