Form D-401 Individual Income Tax Instructions for Form D-400

$500 or $600 ($1 200 if 65 $500 or $750 ($1 500 if 65 $500 or Earned income was over $3 000 $500 or Unearned income was over $1 250 ($2 000 if 65 or older and blind) Earned income (up to $2 700) plus $300 Earned income was over $3 750 ($4 500 if 65 or older and blind) 1 667 1 603 A $250 educator expense deduction will be allowed on the North Carolina return for 2012 A check or money order payable to N C Department of Revenue if you have a balance due (Note: The Department will not accept a check money order or cashier s check unless it is drawn on a U S (domestic) bank and the funds are payable in U S dollars ) A copy of the tax return you filed in the other state if you are claiming a tax credit for tax paid to another state A part year resident or nonresident may claim a prorated credit based on the percentage of income that is subject to North Carolina tax Complete the worksheet on Page 19 to determine the allowable credit Credit for investing in central office or aircraft facility property * Credit for technology commercialization * Credit for development zone projects Credit for renewable fuel facility E v e ry par t y ear re s id ent wh o r e c ei v ed income while a resident of North Carolina or who received income while a nonresident attributable to the ownership of any interest in real or tangible personal property in North Carolina or derived from a business trade profession or occupation carried on in North Carolina or is derived from gambling activities in North Carolina and whose total income for the taxable year exceeds the amount for his Earned income (up to $2 700) or older and blind) Earned income (up to $2 700) plus $300 Gross income was more than the larger of Earned income was over $3 600 ($4 200 if 65 or older and blind) Enter an A in the box if you completed Form Enter an F in the box if you are a farmer or Enter the amount from Column B Line 33 on Form D 400 Page 4 Line 51 Enter the amount from Column A Line 33 on Form D 400 Page 4 Line 52 (Enter this amount onForm D400 Line 52) (Enter this amount onForm D400 Line 51) Every nonresident who received income for the taxable year from North Carolina sources that was attributable to the ownership of any interest in real or tangible personal property in North Carolina or derived from a business trade profession or occupation carried on in North Carolina or is derived from gambling activities in North Carolina and whose total income from all sources both inside and Every resident of North Carolina whose income for the taxable year exceeds the amount for for additional information about estimated income tax Gross income was at least $10 and your spouse files a separate Gross income was more than Gross income was more than the larger of Unearned income was over $500 If you are a shareholder in an S Corporation that paid built in gains tax for federal income tax If you are eligible to claim the State Earned If you itemized your deductions and claimed the mortgage interest tax credit on your federal return because you participated in the mortgage credit certificate (MCC) program you may deduct the amount shown on Line of Federal Form If you qualified and elected to report your child s unearned income on your federal return you included only the child s unearned income in excess No You must file a return if any of the following apply to you North Carolina does not allow the domestic production activities deduction Therefore if you claimed the deduction on Line of federal Other North Carolina forms or supporting schedules that are required according to the instructions (Please do not send copies of completed worksheets from the instruction booklet or other unnecessary attachments ) Personal Exemption Political Parties Public Campaign Fund 6 Safe and Secure E Filing Options for Individuals: Standard Deduction or Subtract Line 2 from Line 1 and enter the result here but not less than zero 3 Unearned income was over $1 100 ($1 700 if 65 or older and blind) The larger of Plus This amount: Unearned income was over $500 Gross income was at least $10 and your spouse files a Earned income was over $3 000 W 2s and 1099s showing North Carolina tax withheld and a 1099R if you claimed a Bailey retirement deduction Where s my Refund? and Other Electronic Services You may deduct $250 if you were an unpaid You must add to federal adjusted gross income any amount that was contributed to North Your North Carolina income tax return (Form D 400) along with Form D 400TC if you claimed a tax credit $ 0 $ 10 625 6% of the amount on Line 17 D 400 Married Filing $ 10 625 $ 50 000 $637 50 + 7% of the amount over $10 625 Separately $ 50 000 $3 393 75 + 7 75% of the amount over $50 000 $ 0 $ 12 750 6% of the amount on Line 17 D 400 Single $ 12 750 $ 60 000 $765 + 7% of the amount over $12 750 $ 60 000 $4 072 50 + 7 75% of the amount over $60 000 $ 0 $ 17 000 6% of the amount on Line 17 D 400 Head of Household $ 17 000 $ 80 000 $1 020 + 7% of the amount over $17 000 $ 80 000 $5 430 + 7 75% of the amount over $80 000 $ 0 $ 21 250 6% of the amount on Line 17 D 400 Married Filing Jointly $ 21 250 $ 100 000 $1 275 + 7% of the amount over $21 250 or Qualifying Widow(er) $ 100 000 $6 787 50 + 7 75% of the amount over $100 000 $ 0 2 200 $ 1 $ 23 000 24 400 $ 16 $25 000 within a 24 month period You must attach to the return a copy of the certification obtained from the State Historic Preservation Officer verifying that the historic structure has been rehabilitated in accordance with the Secretary of the Interior s Standards for Rehabilitation $500 and the amount of his income not included in $75 000 in 2011 You carry the net operating loss to the 2012 federal return and deduct the ($5 00 minimum; 25 percent maximum) on the (1) worthless debts or securities (2) capital loss (D 400 Line 17) (D 400 Line 17) (Enter in Col A the amount from Line 47 Form D 400) 29 (Enter in Col A the amount from Line 48 Form D 400) 30 (Full year residents enter this amount here and on Line 5) 2 (mutual funds) to the extent such dividends do purposes you must add to federal adjusted gross any Title 2 social security benefits received not represent interest from obligations of North income your share of the built in gains tax that under the Social Security Act and any Tier 1 Carolina or its political subdivisions the S Corporation paid or Tier 2 railroad retirement benefits received under the Railroad Retirement Act that were * Credit for biodiesel producers * Credit for investing in machinery and equipment * Credit for small business employee health benefits * Federal line number references are subject to change * These credits have expired and are only available for future installments and unused carryforwards * This column must also be used by a qualifying widow(er) 68 000 or over use Tax Rate Schedule * This column must also be used by a qualifying widow(er) Continued on next page * This column must also be used by a qualifying widow(er) Continued on next page * This column must also be used by a qualifying widow(er) Continued on next page * This column must also be used by a qualifying widow(er) Continued on next page 0 1 2 3 4 5 6 7 8 9 1 000 1 000 1 0251 025 1 0501 050 1 075 61 61 61 61 62 62 62 62 64 64 64 64 1 075 1 100 65 65 65 65 1 100 1 125 67 67 67 67 2 425 2 450 146 146 146 146 4 450 4 500 269 269 269 269 1 125 1 150 68 68 68 68 2 450 2 475 148 148 148 148 4 500 4 550 272 272 272 272 1 150 1 175 70 70 70 70 2 475 2 500 149 149 149 149 4 550 4 600 275 275 275 275 1 175 1 200 71 71 71 71 1 200 1 2251 225 1 2501 250 1 2751 275 1 300 74 74 74 74 76 76 76 76 2 500 2 5252 525 2 5502 550 2 5752 575 2 600 151 151 151 151 152 152 152 152 154 154 154 154 155 155 155 155 4 600 4 6504 650 4 7004 700 4 7504 750 4 800 278 278 278 278 281 281 281 281 284 284 284 284 287 287 287 287 1 300 1 325 79 79 79 79 2 600 2 625 157 157 157 157 4 800 4 850 290 290 290 290 1 325 1 350 80 80 80 80 2 625 2 650 158 158 158 158 4 850 4 900 293 293 293 293 1 350 1 375 82 82 82 82 2 650 2 675 160 160 160 160 4 900 4 950 296 296 296 296 1 375 1 400 83 83 83 83 2 675 2 700 161 161 161 161 4 950 5 000 299 299 299 299 1 Enter the federal state or local government retirement benefits included in federal adjusted gross 1 Wages 1 10 Taxable amount of pensions and annuities 10 100 000 copies of this booklet were printed at a cost of $10 455 or approximately $0 1045 each 11 100 12 600 8 33 300 34 800 23 11 Schedule E Rents royalties partnerships S Corps estates trusts etc 11 12 600 14 100 9 34 800 36 300 24 12 Schedule F Farm income or (loss) 12 13 Unemployment compensation 13 14 000 14 050 854 842 876 842 17 000 17 050 1 064 1 022 1 086 1 022 20 000 20 050 1 274 1 202 1 296 1 232 14 000 17 000 20 000 14 050 14 100 858 845 879 845 17 050 17 100 1 068 1 025 1 089 1 025 20 050 20 100 1 278 1 205 1 299 1 235 14 100 14 150 861 848 883 848 17 100 17 150 1 071 1 028 1 093 1 029 20 100 20 150 1 281 1 208 1 303 1 239 14 100 15 600 10 36 300 37 800 25 14 150 14 200 865 851 886 851 17 150 17 200 1 075 1 031 1 096 1 032 20 150 20 200 1 285 1 211 1 306 1 242 14 200 14 250 868 854 890 854 17 200 17 250 1 078 1 034 1 100 1 036 20 200 20 250 1 288 1 214 1 310 1 246 14 250 14 300 872 857 893 857 17 250 17 300 1 082 1 037 1 103 1 039 20 250 20 300 1 292 1 217 1 313 1 249 14 300 14 350 875 860 897 860 17 300 17 350 1 085 1 040 1 107 1 043 20 300 20 350 1 295 1 220 1 317 1 253 14 350 14 400 879 863 900 863 17 350 17 400 1 089 1 043 1 110 1 046 20 350 20 400 1 299 1 223 1 320 1 256 14 400 14 450 882 866 904 866 17 400 17 450 1 092 1 046 1 114 1 050 20 400 20 450 1 302 1 226 1 324 1 260 14 450 14 500 886 869 907 869 17 450 17 500 1 096 1 049 1 117 1 053 20 450 20 500 1 306 1 229 1 327 1 263 14 500 14 550 889 872 911 872 17 500 17 550 1 099 1 052 1 121 1 057 20 500 20 550 1 309 1 232 1 331 1 267 14 550 14 600 893 875 914 875 17 550 17 600 1 103 1 055 1 124 1 060 20 550 20 600 1 313 1 235 1 334 1 270 14 600 14 650 896 878 918 878 17 600 17 650 1 106 1 058 1 128 1 064 20 600 20 650 1 316 1 238 1 338 1 274 14 650 14 700 900 881 921 881 17 650 17 700 1 110 1 061 1 131 1 067 20 650 20 700 1 320 1 241 1 341 1 277 14 700 14 750 903 884 925 884 17 700 17 750 1 113 1 064 1 135 1 071 20 700 20 750 1 323 1 244 1 345 1 281 14 750 14 800 907 887 928 887 17 750 17 800 1 117 1 067 1 138 1 074 20 750 20 800 1 327 1 247 1 348 1 284 14 800 14 850 910 890 932 890 17 800 17 850 1 120 1 070 1 142 1 078 20 800 20 850 1 330 1 250 1 352 1 288 14 850 14 900 914 893 935 893 17 850 17 900 1 124 1 073 1 145 1 081 20 850 20 900 1 334 1 253 1 355 1 291 14 900 14 950 917 896 939 896 17 900 17 950 1 127 1 076 1 149 1 085 20 900 20 950 1 337 1 256 1 359 1 295 14 950 15 000 921 899 942 899 17 950 18 000 1 131 1 079 1 152 1 088 20 950 21 000 1 341 1 259 1 362 1 298 14 Taxable amount of Social Security or Railroad Retirement 14 15 000 15 050 924 902 946 902 18 000 18 050 1 134 1 082 1 156 1 092 21 000 21 050 1 344 1 262 1 366 1 302 15 000 18 000 21 000 15 050 15 100 928 905 949 905 18 050 18 100 1 138 1 085 1 159 1 095 21 050 21 100 1 348 1 265 1 369 1 305 15 100 15 150 931 908 953 908 18 100 18 150 1 141 1 088 1 163 1 099 21 100 21 150 1 351 1 268 1 373 1 309 15 150 15 200 935 911 956 911 18 150 18 200 1 145 1 091 1 166 1 102 21 150 21 200 1 355 1 271 1 376 1 312 15 200 15 250 938 914 960 914 18 200 18 250 1 148 1 094 1 170 1 106 21 200 21 250 1 358 1 274 1 380 1 316 15 250 15 300 942 917 963 917 18 250 18 300 1 152 1 097 1 173 1 109 21 250 21 300 1 362 1 277 1 383 1 319 15 300 15 350 945 920 967 920 18 300 18 350 1 155 1 100 1 177 1 113 21 300 21 350 1 365 1 280 1 387 1 323 15 350 15 400 949 923 970 923 18 350 18 400 1 159 1 103 1 180 1 116 21 350 21 400 1 369 1 284 1 390 1 326 15 400 15 450 952 926 974 926 18 400 18 450 1 162 1 106 1 184 1 120 21 400 21 450 1 372 1 287 1 394 1 330 15 450 15 500 956 929 977 929 18 450 18 500 1 166 1 109 1 187 1 123 21 450 21 500 1 376 1 291 1 397 1 333 15 500 15 550 959 932 981 932 18 500 18 550 1 169 1 112 1 191 1 127 21 500 21 550 1 379 1 294 1 401 1 337 15 550 15 600 963 935 984 935 18 550 18 600 1 173 1 115 1 194 1 130 21 550 21 600 1 383 1 298 1 404 1 340 15 600 15 650 966 938 988 938 18 600 18 650 1 176 1 118 1 198 1 134 21 600 21 650 1 386 1 301 1 408 1 344 15 600 17 000 11 37 800 39 300 26 15 650 15 700 970 941 991 941 18 650 18 700 1 180 1 121 1 201 1 137 21 650 21 700 1 390 1 305 1 411 1 347 15 700 15 750 973 944 995 944 18 700 18 750 1 183 1 124 1 205 1 141 21 700 21 750 1 393 1 308 1 415 1 351 15 750 15 800 977 947 998 947 18 750 18 800 1 187 1 127 1 208 1 144 21 750 21 800 1 397 1 312 1 418 1 354 15 800 15 850 980 950 1 002 950 18 800 18 850 1 190 1 130 1 212 1 148 21 800 21 850 1 400 1 315 1 422 1 358 15 850 15 900 984 953 1 005 953 18 850 18 900 1 194 1 133 1 215 1 151 21 850 21 900 1 404 1 319 1 425 1 361 15 900 15 950 987 956 1 009 956 18 900 18 950 1 197 1 136 1 219 1 155 21 900 21 950 1 407 1 322 1 429 1 365 15 950 16 000 991 959 1 012 959 18 950 19 000 1 201 1 139 1 222 1 158 21 950 22 000 1 411 1 326 1 432 1 368 15 Other income 15 16 000 16 050 994 962 1 016 962 19 000 19 050 1 204 1 142 1 226 1 162 22 000 22 050 1 414 1 329 1 436 1 372 16 000 19 000 22 000 16 050 16 100 998 965 1 019 965 19 050 19 100 1 208 1 145 1 229 1 165 22 050 22 100 1 418 1 333 1 439 1 375 16 100 16 150 1 001 968 1 023 968 19 100 19 150 1 211 1 148 1 233 1 169 22 100 22 150 1 421 1 336 1 443 1 379 16 150 16 200 1 005 971 1 026 971 19 150 19 200 1 215 1 151 1 236 1 172 22 150 22 200 1 425 1 340 1 446 1 382 16 200 16 250 1 008 974 1 030 974 19 200 19 250 1 218 1 154 1 240 1 176 22 200 22 250 1 428 1 343 1 450 1 386 16 250 16 300 1 012 977 1 033 977 19 250 19 300 1 222 1 157 1 243 1 179 22 250 22 300 1 432 1 347 1 453 1 389 16 300 16 350 1 015 980 1 037 980 19 300 19 350 1 225 1 160 1 247 1 183 22 300 22 350 1 435 1 350 1 457 1 393 16 350 16 400 1 019 983 1 040 983 19 350 19 400 1 229 1 163 1 250 1 186 22 350 22 400 1 439 1 354 1 460 1 396 16 400 16 450 1 022 986 1 044 986 19 400 19 450 1 232 1 166 1 254 1 190 22 400 22 450 1 442 1 357 1 464 1 400 16 450 16 500 1 026 989 1 047 989 19 450 19 500 1 236 1 169 1 257 1 193 22 450 22 500 1 446 1 361 1 467 1 403 16 500 16 550 1 029 992 1 051 992 19 500 19 550 1 239 1 172 1 261 1 197 22 500 22 550 1 449 1 364 1 471 1 407 16 550 16 600 1 033 995 1 054 995 19 550 19 600 1 243 1 175 1 264 1 200 22 550 22 600 1 453 1 368 1 474 1 410 16 600 16 650 1 036 998 1 058 998 19 600 19 650 1 246 1 178 1 268 1 204 22 600 22 650 1 456 1 371 1 478 1 414 16 650 16 700 1 040 1 001 1 061 1 001 19 650 19 700 1 250 1 181 1 271 1 207 22 650 22 700 1 460 1 375 1 481 1 417 16 700 16 750 1 043 1 004 1 065 1 004 19 700 19 750 1 253 1 184 1 275 1 211 22 700 22 750 1 463 1 378 1 485 1 421 16 750 16 800 1 047 1 007 1 068 1 007 19 750 19 800 1 257 1 187 1 278 1 214 22 750 22 800 1 467 1 382 1 488 1 424 16 800 16 850 1 050 1 010 1 072 1 010 19 800 19 850 1 260 1 190 1 282 1 218 22 800 22 850 1 470 1 385 1 492 1 428 16 850 16 900 1 054 1 013 1 075 1 013 19 850 19 900 1 264 1 193 1 285 1 221 22 850 22 900 1 474 1 389 1 495 1 431 16 900 16 950 1 057 1 016 1 079 1 016 19 900 19 950 1 267 1 196 1 289 1 225 22 900 22 950 1 477 1 392 1 499 1 435 16 950 17 000 1 061 1 019 1 082 1 019 19 950 20 000 1 271 1 199 1 292 1 228 22 950 23 000 1 481 1 396 1 502 1 438 16 Add lines 1 through 15 16 168(k) for tax year 2008 or in IRC sections 168(k) or 168(n) for tax years 2009 and 2010 Similarly 17 000 18 500 12 39 300 40 700 27 17 Interest income from obligations of states other than NC 17 18 500 20 000 13 40 700 42 200 28 18 Adjustment for bonus depreciation (Enter in Col A the amount from Line 35 Form D 400) 18 19 Other additions to federal adjusted gross income that relate to gross income 19 2 000 2 000 2 0252 025 2 0502 050 2 0752 075 2 100 2 100 2 1252 125 2 1502 150 2 1752 175 2 200 2 200 2 2252 225 2 2502 250 2 2752 275 2 300 2 300 2 3252 325 2 3502 350 2 3752 375 2 400 121 121 121 121 122 122 122 122 124 124 124 124 125 125 125 125 127 127 127 127 128 128 128 128 130 130 130 130 131 131 131 131 133 133 133 133 134 134 134 134 136 136 136 136 137 137 137 137 139 139 139 139 140 140 140 140 142 142 142 142 143 143 143 143 2 200 3 700 2 24 400 25 900 17 2 400 2 425 145 145 145 145 4 400 4 450 266 266 266 266 2 Enter the private retirement benefits included in federal adjusted gross income not to exceed $2 000 2 Multiply Line 1 by 50% ( 50) and enter the result 2 Taxable interest 2 20 000 21 500 14 42 200 43 700 29 20 Add Lines 16 17 18 and 19 20 2008 2009 2010 and 2011 State returns may be deducted in five equal installments beginning with the 2009 2010 2011 and 2012 State returns respectively Therefore enter 20 percent of the bonus depreciation added back on the 2008 2009 2010 and 2011 State returns 2012 Tax Rate Schedule 21 500 23 000 15 43 700 45 200 30 21 State and local income tax refund (from Line 4 above) 21 22 Interest from obligations of the United States or United States possessions 22 23 000 23 050 1 484 1 399 1 506 1 442 26 000 26 050 1 694 1 609 1 716 1 652 29 000 29 050 1 904 1 819 1 926 1 862 23 000 26 000 29 000 23 050 23 100 1 488 1 403 1 509 1 445 26 050 26 100 1 698 1 613 1 719 1 655 29 050 29 100 1 908 1 823 1 929 1 865 23 100 23 150 1 491 1 406 1 513 1 449 26 100 26 150 1 701 1 616 1 723 1 659 29 100 29 150 1 911 1 826 1 933 1 869 23 150 23 200 1 495 1 410 1 516 1 452 26 150 26 200 1 705 1 620 1 726 1 662 29 150 29 200 1 915 1 830 1 936 1 872 23 200 23 250 1 498 1 413 1 520 1 456 26 200 26 250 1 708 1 623 1 730 1 666 29 200 29 250 1 918 1 833 1 940 1 876 23 250 23 300 1 502 1 417 1 523 1 459 26 250 26 300 1 712 1 627 1 733 1 669 29 250 29 300 1 922 1 837 1 943 1 879 23 300 23 350 1 505 1 420 1 527 1 463 26 300 26 350 1 715 1 630 1 737 1 673 29 300 29 350 1 925 1 840 1 947 1 883 23 350 23 400 1 509 1 424 1 530 1 466 26 350 26 400 1 719 1 634 1 740 1 676 29 350 29 400 1 929 1 844 1 950 1 886 23 400 23 450 1 512 1 427 1 534 1 470 26 400 26 450 1 722 1 637 1 744 1 680 29 400 29 450 1 932 1 847 1 954 1 890 23 450 23 500 1 516 1 431 1 537 1 473 26 450 26 500 1 726 1 641 1 747 1 683 29 450 29 500 1 936 1 851 1 957 1 893 23 500 23 550 1 519 1 434 1 541 1 477 26 500 26 550 1 729 1 644 1 751 1 687 29 500 29 550 1 939 1 854 1 961 1 897 23 550 23 600 1 523 1 438 1 544 1 480 26 550 26 600 1 733 1 648 1 754 1 690 29 550 29 600 1 943 1 858 1 964 1 900 23 600 23 650 1 526 1 441 1 548 1 484 26 600 26 650 1 736 1 651 1 758 1 694 29 600 29 650 1 946 1 861 1 968 1 904 23 650 23 700 1 530 1 445 1 551 1 487 26 650 26 700 1 740 1 655 1 761 1 697 29 650 29 700 1 950 1 865 1 971 1 907 23 700 23 750 1 533 1 448 1 555 1 491 26 700 26 750 1 743 1 658 1 765 1 701 29 700 29 750 1 953 1 868 1 975 1 911 23 750 23 800 1 537 1 452 1 558 1 494 26 750 26 800 1 747 1 662 1 768 1 704 29 750 29 800 1 957 1 872 1 978 1 914 23 800 23 850 1 540 1 455 1 562 1 498 26 800 26 850 1 750 1 665 1 772 1 708 29 800 29 850 1 960 1 875 1 982 1 918 23 850 23 900 1 544 1 459 1 565 1 501 26 850 26 900 1 754 1 669 1 775 1 711 29 850 29 900 1 964 1 879 1 985 1 921 23 900 23 950 1 547 1 462 1 569 1 505 26 900 26 950 1 757 1 672 1 779 1 715 29 900 29 950 1 967 1 882 1 989 1 925 23 950 24 000 1 551 1 466 1 572 1 508 26 950 27 000 1 761 1 676 1 782 1 718 29 950 30 000 1 971 1 886 1 992 1 928 23 Taxable portion of Social Security or Railroad Retirement benefits 23 24 000 24 050 1 554 1 469 1 576 1 512 27 000 27 050 1 764 1 679 1 786 1 722 30 000 30 050 1 974 1 889 1 996 1 932 24 000 27 000 30 000 24 050 24 100 1 558 1 473 1 579 1 515 27 050 27 100 1 768 1 683 1 789 1 725 30 050 30 100 1 978 1 893 1 999 1 935 24 100 24 150 1 561 1 476 1 583 1 519 27 100 27 150 1 771 1 686 1 793 1 729 30 100 30 150 1 981 1 896 2 003 1 939 24 150 24 200 1 565 1 480 1 586 1 522 27 150 27 200 1 775 1 690 1 796 1 732 30 150 30 200 1 985 1 900 2 006 1 942 24 200 24 250 1 568 1 483 1 590 1 526 27 200 27 250 1 778 1 693 1 800 1 736 30 200 30 250 1 988 1 903 2 010 1 946 24 250 24 300 1 572 1 487 1 593 1 529 27 250 27 300 1 782 1 697 1 803 1 739 30 250 30 300 1 992 1 907 2 013 1 949 24 300 24 350 1 575 1 490 1 597 1 533 27 300 27 350 1 785 1 700 1 807 1 743 30 300 30 350 1 995 1 910 2 017 1 953 24 350 24 400 1 579 1 494 1 600 1 536 27 350 27 400 1 789 1 704 1 810 1 746 30 350 30 400 1 999 1 914 2 020 1 956 24 400 24 450 1 582 1 497 1 604 1 540 27 400 27 450 1 792 1 707 1 814 1 750 30 400 30 450 2 002 1 917 2 024 1 960 24 450 24 500 1 586 1 501 1 607 1 543 27 450 27 500 1 796 1 711 1 817 1 753 30 450 30 500 2 006 1 921 2 027 1 963 24 500 24 550 1 589 1 504 1 611 1 547 27 500 27 550 1 799 1 714 1 821 1 757 30 500 30 550 2 009 1 924 2 031 1 967 24 550 24 600 1 593 1 508 1 614 1 550 27 550 27 600 1 803 1 718 1 824 1 760 30 550 30 600 2 013 1 928 2 034 1 970 24 600 24 650 1 596 1 511 1 618 1 554 27 600 27 650 1 806 1 721 1 828 1 764 30 600 30 650 2 016 1 931 2 038 1 974 24 650 24 700 1 600 1 515 1 621 1 557 27 650 27 700 1 810 1 725 1 831 1 767 30 650 30 700 2 020 1 935 2 041 1 977 24 700 24 750 1 603 1 518 1 625 1 561 27 700 27 750 1 813 1 728 1 835 1 771 30 700 30 750 2 023 1 938 2 045 1 981 24 750 24 800 1 607 1 522 1 628 1 564 27 750 27 800 1 817 1 732 1 838 1 774 30 750 30 800 2 027 1 942 2 048 1 984 24 800 24 850 1 610 1 525 1 632 1 568 27 800 27 850 1 820 1 735 1 842 1 778 30 800 30 850 2 030 1 945 2 052 1 988 24 850 24 900 1 614 1 529 1 635 1 571 27 850 27 900 1 824 1 739 1 845 1 781 30 850 30 900 2 034 1 949 2 055 1 991 24 900 24 950 1 617 1 532 1 639 1 575 27 900 27 950 1 827 1 742 1 849 1 785 30 900 30 950 2 037 1 952 2 059 1 995 24 950 25 000 1 621 1 536 1 642 1 578 27 950 28 000 1 831 1 746 1 852 1 788 30 950 31 000 2 041 1 956 2 062 1 998 24 Bailey retirement benefits (Enter in Col A the amount from Line 41 Form D 400) 24 25 000 25 050 1 624 1 539 1 646 1 582 28 000 28 050 1 834 1 749 1 856 1 792 31 000 31 050 2 044 1 959 2 066 2 002 25 000 28 000 31 000 25 050 25 100 1 628 1 543 1 649 1 585 28 050 28 100 1 838 1 753 1 859 1 795 31 050 31 100 2 048 1 963 2 069 2 005 25 100 25 150 1 631 1 546 1 653 1 589 28 100 28 150 1 841 1 756 1 863 1 799 31 100 31 150 2 051 1 966 2 073 2 009 25 150 25 200 1 635 1 550 1 656 1 592 28 150 28 200 1 845 1 760 1 866 1 802 31 150 31 200 2 055 1 970 2 076 2 012 25 200 25 250 1 638 1 553 1 660 1 596 25 200 25 250 1 638 1 553 1 660 1 596 28 200 28 250 1 848 1 763 1 870 1 806 31 200 31 250 2 058 1 973 2 080 2 016 25 250 25 300 1 642 1 557 1 663 1 599 25 250 25 300 1 642 1 557 1 663 1 599 28 250 28 300 1 852 1 767 1 873 1 809 31 250 31 300 2 062 1 977 2 083 2 019 25 300 25 350 1 645 25 300 25 350 1 645 1 560 1 667 1 603 28 300 28 350 1 855 1 770 1 877 1 813 31 300 31 350 2 065 1 980 2 087 2 023 25 350 25 400 1 649 1 564 1 670 1 606 25 350 25 400 1 649 1 564 1 670 1 606 28 350 28 400 1 859 1 774 1 880 1 816 31 350 31 400 2 069 1 984 2 090 2 026 25 400 25 450 1 652 1 567 1 674 1 610 28 400 28 450 1 862 1 777 1 884 1 820 31 400 31 450 2 072 1 987 2 094 2 030 25 450 25 500 1 656 1 571 1 677 1 613 28 450 28 500 1 866 1 781 1 887 1 823 31 450 31 500 2 076 1 991 2 097 2 033 25 500 25 550 1 659 1 574 1 681 1 617 28 500 28 550 1 869 1 784 1 891 1 827 31 500 31 550 2 079 1 994 2 101 2 037 25 550 25 600 1 663 1 578 1 684 1 620 28 550 28 600 1 873 1 788 1 894 1 830 31 550 31 600 2 083 1 998 2 104 2 040 25 600 25 650 1 666 1 581 1 688 1 624 28 600 28 650 1 876 1 791 1 898 1 834 31 600 31 650 2 086 2 001 2 108 2 044 25 650 25 700 1 670 1 585 1 691 1 627 28 650 28 700 1 880 1 795 1 901 1 837 31 650 31 700 2 090 2 005 2 111 2 047 25 700 25 750 1 673 1 588 1 695 1 631 28 700 28 750 1 883 1 798 1 905 1 841 31 700 31 750 2 093 2 008 2 115 2 051 25 750 25 800 1 677 1 592 1 698 1 634 28 750 28 800 1 887 1 802 1 908 1 844 31 750 31 800 2 097 2 012 2 118 2 054 25 800 25 850 1 680 1 595 1 702 1 638 28 800 28 850 1 890 1 805 1 912 1 848 31 800 31 850 2 100 2 015 2 122 2 058 25 850 25 900 1 684 1 599 1 705 1 641 28 850 28 900 1 894 1 809 1 915 1 851 31 850 31 900 2 104 2 019 2 125 2 061 25 900 25 950 1 687 1 602 1 709 1 645 28 900 28 950 1 897 1 812 1 919 1 855 31 900 31 950 2 107 2 022 2 129 2 065 25 950 26 000 1 691 1 606 1 712 1 648 28 950 29 000 1 901 1 816 1 922 1 858 31 950 32 000 2 111 2 026 2 132 2 068 25 Other retirement benefits (Enter in Col A the amount from Line 42 Form D 400) 25 26 Severance wages (Enter in Col A the amount from Line 43 Form D 400) 26 27 Adjustment for bonus depreciation (Enter in Col A the total of the amount on Line 44e Form D 400) 27 28 Adjustment for 179 expense deduction (Enter in Col A the amount from Line 45c Form D 400) 28 29 Adjustment for absorbed Non ESB NOL added back in 2003 2004 2005 and 2006 2a Enter the total amount of purchases including delivery charges of $1 000 or more for 1/1/12 through 3/31/12 2a 2b Multiply Line 2a by 7 25% ( 0725) in Mecklenburg County 7% ( 07) in Alexander Cabarrus Catawba 2c Enter the total amount of purchases including delivery charges of $1 000 or more for 4/1/12 through 12/31/12 2c 2d Multiply Line 2c by 7 25% ( 0725) in Mecklenburg County 7% ( 07) in Alexander Buncombe Cabarrus 3 000 3 000 3 0503 050 3 1003 100 3 1503 150 3 200 3 200 3 2503 250 3 3003 300 3 3503 350 3 400 3 400 3 4503 450 3 5003 500 3 5503 550 3 600 3 600 3 6503 650 3 7003 700 3 7503 750 3 800 3 800 3 8503 850 3 9003 900 3 9503 950 4 000 182 182 182 182 185 185 185 185 188 188 188 188 191 191 191 191 194 194 194 194 197 197 197 197 200 200 200 200 203 203 203 203 206 206 206 206 209 209 209 209 212 212 212 212 215 215 215 215 218 218 218 218 221 221 221 221 224 224 224 224 227 227 227 227 230 230 230 230 233 233 233 233 236 236 236 236 239 239 239 239 3 700 5 200 3 25 900 27 400 18 3 Add Lines 1 and 2 and enter the total here not to exceed $4 000 for each taxpayer 3 3 Taxable dividends 3 30 Adjustment for net business income that is not considered passive income 31 Other deductions from federal adjusted gross income that relate to gross income 31 32 000 32 050 2 114 2 029 2 136 2 072 35 000 35 050 2 324 2 239 2 346 2 282 38 000 38 050 2 534 2 449 2 556 2 492 32 000 35 000 38 000 32 050 32 100 2 118 2 033 2 139 2 075 35 050 35 100 2 328 2 243 2 349 2 285 38 050 38 100 2 538 2 453 2 559 2 495 32 100 32 150 2 121 2 036 2 143 2 079 35 100 35 150 2 331 2 246 2 353 2 289 38 100 38 150 2 541 2 456 2 563 2 499 32 150 32 200 2 125 2 040 2 146 2 082 35 150 35 200 2 335 2 250 2 356 2 292 38 150 38 200 2 545 2 460 2 566 2 502 32 200 32 250 2 128 2 043 2 150 2 086 35 200 35 250 2 338 2 253 2 360 2 296 38 200 38 250 2 548 2 463 2 570 2 506 32 250 32 300 2 132 2 047 2 153 2 089 35 250 35 300 2 342 2 257 2 363 2 299 38 250 38 300 2 552 2 467 2 573 2 509 32 300 32 350 2 135 2 050 2 157 2 093 35 300 35 350 2 345 2 260 2 367 2 303 38 300 38 350 2 555 2 470 2 577 2 513 32 350 32 400 2 139 2 054 2 160 2 096 35 350 35 400 2 349 2 264 2 370 2 306 38 350 38 400 2 559 2 474 2 580 2 516 32 400 32 450 2 142 2 057 2 164 2 100 35 400 35 450 2 352 2 267 2 374 2 310 38 400 38 450 2 562 2 477 2 584 2 520 32 450 32 500 2 146 2 061 2 167 2 103 35 450 35 500 2 356 2 271 2 377 2 313 38 450 38 500 2 566 2 481 2 587 2 523 32 500 32 550 2 149 2 064 2 171 2 107 35 500 35 550 2 359 2 274 2 381 2 317 38 500 38 550 2 569 2 484 2 591 2 527 32 550 32 600 2 153 2 068 2 174 2 110 35 550 35 600 2 363 2 278 2 384 2 320 38 550 38 600 2 573 2 488 2 594 2 530 32 600 32 650 2 156 2 071 2 178 2 114 35 600 35 650 2 366 2 281 2 388 2 324 38 600 38 650 2 576 2 491 2 598 2 534 32 650 32 700 2 160 2 075 2 181 2 117 35 650 35 700 2 370 2 285 2 391 2 327 38 650 38 700 2 580 2 495 2 601 2 537 32 700 32 750 2 163 2 078 2 185 2 121 35 700 35 750 2 373 2 288 2 395 2 331 38 700 38 750 2 583 2 498 2 605 2 541 32 750 32 800 2 167 2 082 2 188 2 124 35 750 35 800 2 377 2 292 2 398 2 334 38 750 38 800 2 587 2 502 2 608 2 544 32 800 32 850 2 170 2 085 2 192 2 128 35 800 35 850 2 380 2 295 2 402 2 338 38 800 38 850 2 590 2 505 2 612 2 548 32 850 32 900 2 174 2 089 2 195 2 131 35 850 35 900 2 384 2 299 2 405 2 341 38 850 38 900 2 594 2 509 2 615 2 551 32 900 32 950 2 177 2 092 2 199 2 135 35 900 35 950 2 387 2 302 2 409 2 345 38 900 38 950 2 597 2 512 2 619 2 555 32 950 33 000 2 181 2 096 2 202 2 138 35 950 36 000 2 391 2 306 2 412 2 348 38 950 39 000 2 601 2 516 2 622 2 558 32 Add lines 21 through 31 32 33 000 33 050 2 184 2 099 2 206 2 142 36 000 36 050 2 394 2 309 2 416 2 352 39 000 39 050 2 604 2 519 2 626 2 562 33 000 36 000 39 000 33 050 33 100 2 188 2 103 2 209 2 145 36 050 36 100 2 398 2 313 2 419 2 355 39 050 39 100 2 608 2 523 2 629 2 565 33 100 33 150 2 191 2 106 2 213 2 149 36 100 36 150 2 401 2 316 2 423 2 359 39 100 39 150 2 611 2 526 2 633 2 569 33 150 33 200 2 195 2 110 2 216 2 152 36 150 36 200 2 405 2 320 2 426 2 362 39 150 39 200 2 615 2 530 2 636 2 572 33 200 33 250 2 198 2 113 2 220 2 156 36 200 36 250 2 408 2 323 2 430 2 366 39 200 39 250 2 618 2 533 2 640 2 576 33 250 33 300 2 202 2 117 2 223 2 159 36 250 36 300 2 412 2 327 2 433 2 369 39 250 39 300 2 622 2 537 2 643 2 579 33 300 33 350 2 205 2 120 2 227 2 163 36 300 36 350 2 415 2 330 2 437 2 373 39 300 39 350 2 625 2 540 2 647 2 583 33 350 33 400 2 209 2 124 2 230 2 166 36 350 36 400 2 419 2 334 2 440 2 376 39 350 39 400 2 629 2 544 2 650 2 586 33 400 33 450 2 212 2 127 2 234 2 170 36 400 36 450 2 422 2 337 2 444 2 380 39 400 39 450 2 632 2 547 2 654 2 590 33 450 33 500 2 216 2 131 2 237 2 173 36 450 36 500 2 426 2 341 2 447 2 383 39 450 39 500 2 636 2 551 2 657 2 593 33 500 33 550 2 219 2 134 2 241 2 177 36 500 36 550 2 429 2 344 2 451 2 387 39 500 39 550 2 639 2 554 2 661 2 597 33 550 33 600 2 223 2 138 2 244 2 180 36 550 36 600 2 433 2 348 2 454 2 390 39 550 39 600 2 643 2 558 2 664 2 600 33 600 33 650 2 226 2 141 2 248 2 184 36 600 36 650 2 436 2 351 2 458 2 394 39 600 39 650 2 646 2 561 2 668 2 604 33 650 33 700 2 230 2 145 2 251 2 187 36 650 36 700 2 440 2 355 2 461 2 397 39 650 39 700 2 650 2 565 2 671 2 607 33 700 33 750 2 233 2 148 2 255 2 191 36 700 36 750 2 443 2 358 2 465 2 401 39 700 39 750 2 653 2 568 2 675 2 611 33 750 33 800 2 237 2 152 2 258 2 194 36 750 36 800 2 447 2 362 2 468 2 404 39 750 39 800 2 657 2 572 2 678 2 614 33 800 33 850 2 240 2 155 2 262 2 198 36 800 36 850 2 450 2 365 2 472 2 408 39 800 39 850 2 660 2 575 2 682 2 618 33 850 33 900 2 244 2 159 2 265 2 201 36 850 36 900 2 454 2 369 2 475 2 411 39 850 39 900 2 664 2 579 2 685 2 621 33 900 33 950 2 247 2 162 2 269 2 205 36 900 36 950 2 457 2 372 2 479 2 415 39 900 39 950 2 667 2 582 2 689 2 625 33 950 34 000 2 251 2 166 2 272 2 208 36 950 37 000 2 461 2 376 2 482 2 418 39 950 40 000 2 671 2 586 2 692 2 628 33 Line 20 minus line 32 33 34 000 34 050 2 254 2 169 2 276 2 212 37 000 37 050 2 464 2 379 2 486 2 422 40 000 40 050 2 674 2 589 2 696 2 632 34 000 37 000 40 000 34 050 34 100 2 258 2 173 2 279 2 215 37 050 37 100 2 468 2 383 2 489 2 425 40 050 40 100 2 678 2 593 2 699 2 635 34 100 34 150 2 261 2 176 2 283 2 219 37 100 37 150 2 471 2 386 2 493 2 429 40 100 40 150 2 681 2 596 2 703 2 639 34 150 34 200 2 265 2 180 2 286 2 222 37 150 37 200 2 475 2 390 2 496 2 432 40 150 40 200 2 685 2 600 2 706 2 642 34 200 34 250 2 268 2 183 2 290 2 226 37 200 37 250 2 478 2 393 2 500 2 436 40 200 40 250 2 688 2 603 2 710 2 646 34 250 34 300 2 272 2 187 2 293 2 229 37 250 37 300 2 482 2 397 2 503 2 439 40 250 40 300 2 692 2 607 2 713 2 649 34 300 34 350 2 275 2 190 2 297 2 233 37 300 37 350 2 485 2 400 2 507 2 443 40 300 40 350 2 695 2 610 2 717 2 653 34 350 34 400 2 279 2 194 2 300 2 236 37 350 37 400 2 489 2 404 2 510 2 446 40 350 40 400 2 699 2 614 2 720 2 656 34 400 34 450 2 282 2 197 2 304 2 240 37 400 37 450 2 492 2 407 2 514 2 450 40 400 40 450 2 702 2 617 2 724 2 660 34 450 34 500 2 286 2 201 2 307 2 243 37 450 37 500 2 496 2 411 2 517 2 453 40 450 40 500 2 706 2 621 2 727 2 663 34 500 34 550 2 289 2 204 2 311 2 247 37 500 37 550 2 499 2 414 2 521 2 457 40 500 40 550 2 709 2 624 2 731 2 667 34 550 34 600 2 293 2 208 2 314 2 250 37 550 37 600 2 503 2 418 2 524 2 460 40 550 40 600 2 713 2 628 2 734 2 670 34 600 34 650 2 296 2 211 2 318 2 254 37 600 37 650 2 506 2 421 2 528 2 464 40 600 40 650 2 716 2 631 2 738 2 674 34 650 34 700 2 300 2 215 2 321 2 257 37 650 37 700 2 510 2 425 2 531 2 467 40 650 40 700 2 720 2 635 2 741 2 677 34 700 34 750 2 303 2 218 2 325 2 261 37 700 37 750 2 513 2 428 2 535 2 471 40 700 40 750 2 723 2 638 2 745 2 681 34 750 34 800 2 307 2 222 2 328 2 264 37 750 37 800 2 517 2 432 2 538 2 474 40 750 40 800 2 727 2 642 2 748 2 684 34 800 34 850 2 310 2 225 2 332 2 268 37 800 37 850 2 520 2 435 2 542 2 478 40 800 40 850 2 730 2 645 2 752 2 688 34 850 34 900 2 314 2 229 2 335 2 271 37 850 37 900 2 524 2 439 2 545 2 481 40 850 40 900 2 734 2 649 2 755 2 691 34 900 34 950 2 317 2 232 2 339 2 275 37 900 37 950 2 527 2 442 2 549 2 485 40 900 40 950 2 737 2 652 2 759 2 695 34 950 35 000 2 321 2 236 2 342 2 278 37 950 38 000 2 531 2 446 2 552 2 488 40 950 41 000 2 741 2 656 2 762 2 698 36 hours of rescue squad training and meetings during 2012 An individual may not claim a 4 $5 400 4 $8 400 4 000 4 000 4 0504 050 4 1004 100 4 1504 150 4 200 4 200 4 2504 250 4 3004 300 4 3504 350 4 400 242 242 242 242 245 245 245 245 248 248 248 248 251 251 251 251 254 254 254 254 257 257 257 257 260 260 260 260 263 263 263 263 4 Add the amounts on Line and enter the total here 4 State and local income tax refunds 4 41 000 41 050 2 744 2 659 2 766 2 702 44 000 44 050 2 954 2 869 2 976 2 912 47 000 47 050 3 164 3 079 3 186 3 122 41 000 44 000 47 000 41 050 41 100 2 748 2 663 2 769 2 705 44 050 44 100 2 958 2 873 2 979 2 915 47 050 47 100 3 168 3 083 3 189 3 125 41 100 41 150 2 751 2 666 2 773 2 709 44 100 44 150 2 961 2 876 2 983 2 919 47 100 47 150 3 171 3 086 3 193 3 129 41 150 41 200 2 755 2 670 2 776 2 712 44 150 44 200 2 965 2 880 2 986 2 922 47 150 47 200 3 175 3 090 3 196 3 132 41 200 41 250 2 758 2 673 2 780 2 716 44 200 44 250 2 968 2 883 2 990 2 926 47 200 47 250 3 178 3 093 3 200 3 136 41 250 41 300 2 762 2 677 2 783 2 719 44 250 44 300 2 972 2 887 2 993 2 929 47 250 47 300 3 182 3 097 3 203 3 139 41 300 41 350 2 765 2 680 2 787 2 723 44 300 44 350 2 975 2 890 2 997 2 933 47 300 47 350 3 185 3 100 3 207 3 143 41 350 41 400 2 769 2 684 2 790 2 726 44 350 44 400 2 979 2 894 3 000 2 936 47 350 47 400 3 189 3 104 3 210 3 146 41 400 41 450 2 772 2 687 2 794 2 730 44 400 44 450 2 982 2 897 3 004 2 940 47 400 47 450 3 192 3 107 3 214 3 150 41 450 41 500 2 776 2 691 2 797 2 733 44 450 44 500 2 986 2 901 3 007 2 943 47 450 47 500 3 196 3 111 3 217 3 153 41 500 41 550 2 779 2 694 2 801 2 737 44 500 44 550 2 989 2 904 3 011 2 947 47 500 47 550 3 199 3 114 3 221 3 157 41 550 41 600 2 783 2 698 2 804 2 740 44 550 44 600 2 993 2 908 3 014 2 950 47 550 47 600 3 203 3 118 3 224 3 160 41 600 41 650 2 786 2 701 2 808 2 744 44 600 44 650 2 996 2 911 3 018 2 954 47 600 47 650 3 206 3 121 3 228 3 164 41 650 41 700 2 790 2 705 2 811 2 747 44 650 44 700 3 000 2 915 3 021 2 957 47 650 47 700 3 210 3 125 3 231 3 167 41 700 41 750 2 793 2 708 2 815 2 751 44 700 44 750 3 003 2 918 3 025 2 961 47 700 47 750 3 213 3 128 3 235 3 171 41 750 41 800 2 797 2 712 2 818 2 754 44 750 44 800 3 007 2 922 3 028 2 964 47 750 47 800 3 217 3 132 3 238 3 174 41 800 41 850 2 800 2 715 2 822 2 758 44 800 44 850 3 010 2 925 3 032 2 968 47 800 47 850 3 220 3 135 3 242 3 178 41 850 41 900 2 804 2 719 2 825 2 761 44 850 44 900 3 014 2 929 3 035 2 971 47 850 47 900 3 224 3 139 3 245 3 181 41 900 41 950 2 807 2 722 2 829 2 765 44 900 44 950 3 017 2 932 3 039 2 975 47 900 47 950 3 227 3 142 3 249 3 185 41 950 42 000 2 811 2 726 2 832 2 768 44 950 45 000 3 021 2 936 3 042 2 978 47 950 48 000 3 231 3 146 3 252 3 188 42 000 42 050 2 814 2 729 2 836 2 772 45 000 45 050 3 024 2 939 3 046 2 982 48 000 48 050 3 234 3 149 3 256 3 192 42 000 45 000 48 000 42 050 42 100 2 818 2 733 2 839 2 775 45 050 45 100 3 028 2 943 3 049 2 985 48 050 48 100 3 238 3 153 3 259 3 195 42 100 42 150 2 821 2 736 2 843 2 779 45 100 45 150 3 031 2 946 3 053 2 989 48 100 48 150 3 241 3 156 3 263 3 199 42 150 42 200 2 825 2 740 2 846 2 782 45 150 45 200 3 035 2 950 3 056 2 992 48 150 48 200 3 245 3 160 3 266 3 202 42 200 42 250 2 828 2 743 2 850 2 786 45 200 45 250 3 038 2 953 3 060 2 996 48 200 48 250 3 248 3 163 3 270 3 206 42 250 42 300 2 832 2 747 2 853 2 789 45 250 45 300 3 042 2 957 3 063 2 999 48 250 48 300 3 252 3 167 3 273 3 209 42 300 42 350 2 835 2 750 2 857 2 793 45 300 45 350 3 045 2 960 3 067 3 003 48 300 48 350 3 255 3 170 3 277 3 213 42 350 42 400 2 839 2 754 2 860 2 796 45 350 45 400 3 049 2 964 3 070 3 006 48 350 48 400 3 259 3 174 3 280 3 216 42 400 42 450 2 842 2 757 2 864 2 800 45 400 45 450 3 052 2 967 3 074 3 010 48 400 48 450 3 262 3 177 3 284 3 220 42 450 42 500 2 846 2 761 2 867 2 803 45 450 45 500 3 056 2 971 3 077 3 013 48 450 48 500 3 266 3 181 3 287 3 223 42 500 42 550 2 849 2 764 2 871 2 807 45 500 45 550 3 059 2 974 3 081 3 017 48 500 48 550 3 269 3 184 3 291 3 227 42 550 42 600 2 853 2 768 2 874 2 810 45 550 45 600 3 063 2 978 3 084 3 020 48 550 48 600 3 273 3 188 3 294 3 230 42 600 42 650 2 856 2 771 2 878 2 814 45 600 45 650 3 066 2 981 3 088 3 024 48 600 48 650 3 276 3 191 3 298 3 234 42 650 42 700 2 860 2 775 2 881 2 817 45 650 45 700 3 070 2 985 3 091 3 027 48 650 48 700 3 280 3 195 3 301 3 237 42 700 42 750 2 863 2 778 2 885 2 821 45 700 45 750 3 073 2 988 3 095 3 031 48 700 48 750 3 283 3 198 3 305 3 241 42 750 42 800 2 867 2 782 2 888 2 824 45 750 45 800 3 077 2 992 3 098 3 034 48 750 48 800 3 287 3 202 3 308 3 244 42 800 42 850 2 870 2 785 2 892 2 828 45 800 45 850 3 080 2 995 3 102 3 038 48 800 48 850 3 290 3 205 3 312 3 248 42 850 42 900 2 874 2 789 2 895 2 831 45 850 45 900 3 084 2 999 3 105 3 041 48 850 48 900 3 294 3 209 3 315 3 251 42 900 42 950 2 877 2 792 2 899 2 835 45 900 45 950 3 087 3 002 3 109 3 045 48 900 48 950 3 297 3 212 3 319 3 255 42 950 43 000 2 881 2 796 2 902 2 838 45 950 46 000 3 091 3 006 3 112 3 048 48 950 49 000 3 301 3 216 3 322 3 258 43 000 43 050 2 884 2 799 2 906 2 842 46 000 46 050 3 094 3 009 3 116 3 052 49 000 49 050 3 304 3 219 3 326 3 262 43 000 46 000 49 000 43 050 43 100 2 888 2 803 2 909 2 845 46 050 46 100 3 098 3 013 3 119 3 055 49 050 49 100 3 308 3 223 3 329 3 265 43 100 43 150 2 891 2 806 2 913 2 849 46 100 46 150 3 101 3 016 3 123 3 059 49 100 49 150 3 311 3 226 3 333 3 269 43 150 43 200 2 895 2 810 2 916 2 852 46 150 46 200 3 105 3 020 3 126 3 062 49 150 49 200 3 315 3 230 3 336 3 272 43 200 43 250 2 898 2 813 2 920 2 856 46 200 46 250 3 108 3 023 3 130 3 066 49 200 49 250 3 318 3 233 3 340 3 276 43 250 43 300 2 902 2 817 2 923 2 859 46 250 46 300 3 112 3 027 3 133 3 069 49 250 49 300 3 322 3 237 3 343 3 279 43 300 43 350 2 905 2 820 2 927 2 863 46 300 46 350 3 115 3 030 3 137 3 073 49 300 49 350 3 325 3 240 3 347 3 283 43 350 43 400 2 909 2 824 2 930 2 866 46 350 46 400 3 119 3 034 3 140 3 076 49 350 49 400 3 329 3 244 3 350 3 286 43 400 43 450 2 912 2 827 2 934 2 870 46 400 46 450 3 122 3 037 3 144 3 080 49 400 49 450 3 332 3 247 3 354 3 290 43 450 43 500 2 916 2 831 2 937 2 873 46 450 46 500 3 126 3 041 3 147 3 083 49 450 49 500 3 336 3 251 3 357 3 293 43 500 43 550 2 919 2 834 2 941 2 877 46 500 46 550 3 129 3 044 3 151 3 087 49 500 49 550 3 339 3 254 3 361 3 297 43 550 43 600 2 923 2 838 2 944 2 880 46 550 46 600 3 133 3 048 3 154 3 090 49 550 49 600 3 343 3 258 3 364 3 300 43 600 43 650 2 926 2 841 2 948 2 884 46 600 46 650 3 136 3 051 3 158 3 094 49 600 49 650 3 346 3 261 3 368 3 304 43 650 43 700 2 930 2 845 2 951 2 887 46 650 46 700 3 140 3 055 3 161 3 097 49 650 49 700 3 350 3 265 3 371 3 307 43 700 43 750 2 933 2 848 2 955 2 891 46 700 46 750 3 143 3 058 3 165 3 101 49 700 49 750 3 353 3 268 3 375 3 311 43 750 43 800 2 937 2 852 2 958 2 894 46 750 46 800 3 147 3 062 3 168 3 104 49 750 49 800 3 357 3 272 3 378 3 314 43 800 43 850 2 940 2 855 2 962 2 898 46 800 46 850 3 150 3 065 3 172 3 108 49 800 49 850 3 360 3 275 3 382 3 318 43 850 43 900 2 944 2 859 2 965 2 901 46 850 46 900 3 154 3 069 3 175 3 111 49 850 49 900 3 364 3 279 3 385 3 321 43 900 43 950 2 947 2 862 2 969 2 905 46 900 46 950 3 157 3 072 3 179 3 115 49 900 49 950 3 367 3 282 3 389 3 325 43 950 44 000 2 951 2 866 2 972 2 908 46 950 47 000 3 161 3 076 3 182 3 118 49 950 50 000 3 371 3 286 3 392 3 328 45 200 and over Multiply NC 5 000 5 050 302 302 302 302 8 000 8 050 482 482 482 482 11 000 11 050 662 662 666 662 5 000 8 000 11 000 5 050 5 100 305 305 305 305 8 050 8 100 485 485 485 485 11 050 11 100 665 665 669 665 5 100 5 150 308 308 308 308 8 100 8 150 488 488 488 488 11 100 11 150 668 668 673 668 5 150 5 200 311 311 311 311 8 150 8 200 491 491 491 491 11 150 11 200 671 671 676 671 5 200 5 250 314 314 314 314 8 200 8 250 494 494 494 494 11 200 11 250 674 674 680 674 5 200 6 700 4 27 400 28 900 19 5 250 5 300 317 317 317 317 8 250 8 300 497 497 497 497 11 250 11 300 677 677 683 677 5 300 5 350 320 320 320 320 8 300 8 350 500 500 500 500 11 300 11 350 680 680 687 680 5 350 5 400 323 323 323 323 8 350 8 400 503 503 503 503 11 350 11 400 683 683 690 683 5 400 5 450 326 326 326 326 8 400 8 450 506 506 506 506 11 400 11 450 686 686 694 686 5 450 5 500 329 329 329 329 8 450 8 500 509 509 509 509 11 450 11 500 689 689 697 689 5 500 5 550 332 332 332 332 8 500 8 550 512 512 512 512 11 500 11 550 692 692 701 692 5 550 5 600 8 550 8 600 515 515 515 515 11 550 11 600 695 695 704 695 5 600 5 650 338 338 338 338 8 600 8 650 518 518 518 518 11 600 11 650 698 698 708 698 5 650 5 700 341 341 341 341 8 650 8 700 521 521 521 521 11 650 11 700 701 701 711 701 5 700 5 750 344 344 344 344 8 700 8 750 524 524 524 524 11 700 11 750 704 704 715 704 5 750 5 800 347 347 347 347 8 750 8 800 527 527 527 527 11 750 11 800 707 707 718 707 5 800 5 850 350 350 350 350 8 800 8 850 530 530 530 530 11 800 11 850 710 710 722 710 5 850 5 900 8 850 8 900 11 850 11 900 713 713 725 713 5 900 5 950 356 356 356 356 8 900 8 950 536 536 536 536 11 900 11 950 716 716 729 716 5 950 6 000 359 359 359 359 8 950 9 000 539 539 539 539 11 950 12 000 719 719 732 719 5 Alimony received 5 5 Credit for Adoption (Enter on Form D 400TC Line 22) 5 50 000 50 050 3 374 3 289 3 396 3 332 53 000 53 050 3 584 3 499 3 628 3 542 56 000 56 050 3 794 3 709 3 861 3 752 50 000 53 000 56 000 50 050 50 100 3 378 3 293 3 400 3 335 53 050 53 100 3 588 3 503 3 632 3 545 56 050 56 100 3 798 3 713 3 865 3 755 50 100 50 150 3 381 3 296 3 403 3 339 53 100 53 150 3 591 3 506 3 636 3 549 56 100 56 150 3 801 3 716 3 868 3 759 50 150 50 200 3 385 3 300 3 407 3 342 53 150 53 200 3 595 3 510 3 640 3 552 56 150 56 200 3 805 3 720 3 872 3 762 50 200 50 250 3 388 3 303 3 411 3 346 53 200 53 250 3 598 3 513 3 644 3 556 56 200 56 250 3 808 3 723 3 876 3 766 50 250 50 300 3 392 3 307 3 415 3 349 53 250 53 300 3 602 3 517 3 648 3 559 56 250 56 300 3 812 3 727 3 880 3 769 50 300 50 350 3 395 3 310 3 419 3 353 53 300 53 350 3 605 3 520 3 651 3 563 56 300 56 350 3 815 3 730 3 884 3 773 50 350 50 400 3 399 3 314 3 423 3 356 53 350 53 400 3 609 3 524 3 655 3 566 56 350 56 400 3 819 3 734 3 888 3 776 50 400 50 450 3 402 3 317 3 427 3 360 53 400 53 450 3 612 3 527 3 659 3 570 56 400 56 450 3 822 3 737 3 892 3 780 50 450 50 500 3 406 3 321 3 431 3 363 53 450 53 500 3 616 3 531 3 663 3 573 56 450 56 500 3 826 3 741 3 896 3 783 50 500 50 550 3 409 3 324 3 434 3 367 53 500 53 550 3 619 3 534 3 667 3 577 56 500 56 550 3 829 3 744 3 899 3 787 50 550 50 600 3 413 3 328 3 438 3 370 53 550 53 600 3 623 3 538 3 671 3 580 56 550 56 600 3 833 3 748 3 903 3 790 50 600 50 650 3 416 3 331 3 442 3 374 53 600 53 650 3 626 3 541 3 675 3 584 56 600 56 650 3 836 3 751 3 907 3 794 50 650 50 700 3 420 3 335 3 446 3 377 53 650 53 700 3 630 3 545 3 679 3 587 56 650 56 700 3 840 3 755 3 911 3 797 50 700 50 750 3 423 3 338 3 450 3 381 53 700 53 750 3 633 3 548 3 682 3 591 56 700 56 750 3 843 3 758 3 915 3 801 50 750 50 800 3 427 3 342 3 454 3 384 53 750 53 800 3 637 3 552 3 686 3 594 56 750 56 800 3 847 3 762 3 919 3 804 50 800 50 850 3 430 3 345 3 458 3 388 53 800 53 850 3 640 3 555 3 690 3 598 56 800 56 850 3 850 3 765 3 923 3 808 50 850 50 900 3 434 3 349 3 462 3 391 53 850 53 900 3 644 3 559 3 694 3 601 56 850 56 900 3 854 3 769 3 927 3 811 50 900 50 950 3 437 3 352 3 465 3 395 53 900 53 950 3 647 3 562 3 698 3 605 56 900 56 950 3 857 3 772 3 930 3 815 50 950 51 000 3 441 3 356 3 469 3 398 53 950 54 000 3 651 3 566 3 702 3 608 56 950 57 000 3 861 3 776 3 934 3 818 51 000 51 050 3 444 3 359 3 473 3 402 54 000 54 050 3 654 3 569 3 706 3 612 57 000 57 050 3 864 3 779 3 938 3 822 51 000 54 000 57 000 51 050 51 100 3 448 3 363 3 477 3 405 54 050 54 100 3 658 3 573 3 710 3 615 57 050 57 100 3 868 3 783 3 942 3 825 51 100 51 150 3 451 3 366 3 481 3 409 54 100 54 150 3 661 3 576 3 713 3 619 57 100 57 150 3 871 3 786 3 946 3 829 51 150 51 200 3 455 3 370 3 485 3 412 54 150 54 200 3 665 3 580 3 717 3 622 57 150 57 200 3 875 3 790 3 950 3 832 51 200 51 250 3 458 3 373 3 489 3 416 54 200 54 250 3 668 3 583 3 721 3 626 57 200 57 250 3 878 3 793 3 954 3 836 51 250 51 300 3 462 3 377 3 493 3 419 54 250 54 300 3 672 3 587 3 725 3 629 57 250 57 300 3 882 3 797 3 958 3 839 51 300 51 350 3 465 3 380 3 496 3 423 54 300 54 350 3 675 3 590 3 729 3 633 57 300 57 350 3 885 3 800 3 961 3 843 51 350 51 400 3 469 3 384 3 500 3 426 54 350 54 400 3 679 3 594 3 733 3 636 57 350 57 400 3 889 3 804 3 965 3 846 51 400 51 450 3 472 3 387 3 504 3 430 54 400 54 450 3 682 3 597 3 737 3 640 57 400 57 450 3 892 3 807 3 969 3 850 51 450 51 500 3 476 3 391 3 508 3 433 54 450 54 500 3 686 3 601 3 741 3 643 57 450 57 500 3 896 3 811 3 973 3 853 51 500 51 550 3 479 3 394 3 512 3 437 54 500 54 550 3 689 3 604 3 744 3 647 57 500 57 550 3 899 3 814 3 977 3 857 51 550 51 600 3 483 3 398 3 516 3 440 54 550 54 600 3 693 3 608 3 748 3 650 57 550 57 600 3 903 3 818 3 981 3 860 51 600 51 650 3 486 3 401 3 520 3 444 54 600 54 650 3 696 3 611 3 752 3 654 57 600 57 650 3 906 3 821 3 985 3 864 51 650 51 700 3 490 3 405 3 524 3 447 54 650 54 700 3 700 3 615 3 756 3 657 57 650 57 700 3 910 3 825 3 989 3 867 51 700 51 750 3 493 3 408 3 527 3 451 54 700 54 750 3 703 3 618 3 760 3 661 57 700 57 750 3 913 3 828 3 992 3 871 51 750 51 800 3 497 3 412 3 531 3 454 54 750 54 800 3 707 3 622 3 764 3 664 57 750 57 800 3 917 3 832 3 996 3 874 51 800 51 850 3 500 3 415 3 535 3 458 54 800 54 850 3 710 3 625 3 768 3 668 57 800 57 850 3 920 3 835 4 000 3 878 51 850 51 900 3 504 3 419 3 539 3 461 54 850 54 900 3 714 3 629 3 772 3 671 57 850 57 900 3 924 3 839 4 004 3 881 51 900 51 950 3 507 3 422 3 543 3 465 54 900 54 950 3 717 3 632 3 775 3 675 57 900 57 950 3 927 3 842 4 008 3 885 51 950 52 000 3 511 3 426 3 547 3 468 54 950 55 000 3 721 3 636 3 779 3 678 57 950 58 000 3 931 3 846 4 012 3 888 51 Enter the amount from Column A Line 33 on Form D 400 Line 52 52 000 52 050 3 514 3 429 3 551 3 472 55 000 55 050 3 724 3 639 3 783 3 682 58 000 58 050 3 934 3 849 4 016 3 892 52 000 55 000 58 000 52 050 52 100 3 518 3 433 3 555 3 475 55 050 55 100 3 728 3 643 3 787 3 685 58 050 58 100 3 938 3 853 4 020 3 895 52 100 52 150 3 521 3 436 3 558 3 479 55 100 55 150 3 731 3 646 3 791 3 689 58 100 58 150 3 941 3 856 4 023 3 899 52 150 52 200 3 525 3 440 3 562 3 482 55 150 55 200 3 735 3 650 3 795 3 692 58 150 58 200 3 945 3 860 4 027 3 902 52 200 52 250 3 528 3 443 3 566 3 486 55 200 55 250 3 738 3 653 3 799 3 696 58 200 58 250 3 948 3 863 4 031 3 906 52 250 52 300 3 532 3 447 3 570 3 489 55 250 55 300 3 742 3 657 3 803 3 699 58 250 58 300 3 952 3 867 4 035 3 909 52 300 52 350 3 535 3 450 3 574 3 493 55 300 55 350 3 745 3 660 3 806 3 703 58 300 58 350 3 955 3 870 4 039 3 913 52 350 52 400 3 539 3 454 3 578 3 496 55 350 55 400 3 749 3 664 3 810 3 706 58 350 58 400 3 959 3 874 4 043 3 916 52 400 52 450 3 542 3 457 3 582 3 500 55 400 55 450 3 752 3 667 3 814 3 710 58 400 58 450 3 962 3 877 4 047 3 920 52 450 52 500 3 546 3 461 3 586 3 503 55 450 55 500 3 756 3 671 3 818 3 713 58 450 58 500 3 966 3 881 4 051 3 923 52 500 52 550 3 549 3 464 3 589 3 507 55 500 55 550 3 759 3 674 3 822 3 717 58 500 58 550 3 969 3 884 4 054 3 927 52 550 52 600 3 553 3 468 3 593 3 510 55 550 55 600 3 763 3 678 3 826 3 720 58 550 58 600 3 973 3 888 4 058 3 930 52 600 52 650 3 556 3 471 3 597 3 514 55 600 55 650 3 766 3 681 3 830 3 724 58 600 58 650 3 976 3 891 4 062 3 934 52 650 52 700 3 560 3 475 3 601 3 517 55 650 55 700 3 770 3 685 3 834 3 727 58 650 58 700 3 980 3 895 4 066 3 937 52 700 52 750 3 563 3 478 3 605 3 521 55 700 55 750 3 773 3 688 3 837 3 731 58 700 58 750 3 983 3 898 4 070 3 941 52 750 52 800 3 567 3 482 3 609 3 524 55 750 55 800 3 777 3 692 3 841 3 734 58 750 58 800 3 987 3 902 4 074 3 944 52 800 52 850 3 570 3 485 3 613 3 528 55 800 55 850 3 780 3 695 3 845 3 738 58 800 58 850 3 990 3 905 4 078 3 948 52 850 52 900 3 574 3 489 3 617 3 531 55 850 55 900 3 784 3 699 3 849 3 741 58 850 58 900 3 994 3 909 4 082 3 951 52 900 52 950 3 577 3 492 3 620 3 535 55 900 55 950 3 787 3 702 3 853 3 745 58 900 58 950 3 997 3 912 4 085 3 955 52 950 53 000 3 581 3 496 3 624 3 538 55 950 56 000 3 791 3 706 3 857 3 748 58 950 59 000 4 001 3 916 4 089 3 958 59 000 59 050 4 004 3 919 4 093 3 962 62 000 62 050 4 229 4 129 4 326 4 172 65 000 65 050 4 462 4 339 4 558 4 382 59 000 62 000 65 000 59 050 59 100 4 008 3 923 4 097 3 965 62 050 62 100 4 233 4 133 4 330 4 175 65 050 65 100 4 466 4 343 4 562 4 385 59 100 59 150 4 011 3 926 4 101 3 969 62 100 62 150 4 237 4 136 4 333 4 179 65 100 65 150 4 470 4 346 4 566 4 389 59 150 59 200 4 015 3 930 4 105 3 972 62 150 62 200 4 241 4 140 4 337 4 182 65 150 65 200 4 474 4 350 4 570 4 392 59 200 59 250 4 018 3 933 4 109 3 976 62 200 62 250 4 245 4 143 4 341 4 186 65 200 65 250 4 477 4 353 4 574 4 396 59 250 59 300 4 022 3 937 4 113 3 979 62 250 62 300 4 249 4 147 4 345 4 189 65 250 65 300 4 481 4 357 4 578 4 399 59 300 59 350 4 025 3 940 4 116 3 983 62 300 62 350 4 253 4 150 4 349 4 193 65 300 65 350 4 485 4 360 4 581 4 403 59 350 59 400 4 029 3 944 4 120 3 986 62 350 62 400 4 257 4 154 4 353 4 196 65 350 65 400 4 489 4 364 4 585 4 406 59 400 59 450 4 032 3 947 4 124 3 990 62 400 62 450 4 260 4 157 4 357 4 200 65 400 65 450 4 493 4 367 4 589 4 410 59 450 59 500 4 036 3 951 4 128 3 993 62 450 62 500 4 264 4 161 4 361 4 203 65 450 65 500 4 497 4 371 4 593 4 413 59 500 59 550 4 039 3 954 4 132 3 997 62 500 62 550 4 268 4 164 4 364 4 207 65 500 65 550 4 501 4 374 4 597 4 417 59 550 59 600 4 043 3 958 4 136 4 000 62 550 62 600 4 272 4 168 4 368 4 210 65 550 65 600 4 505 4 378 4 601 4 420 59 600 59 650 4 046 3 961 4 140 4 004 62 600 62 650 4 276 4 171 4 372 4 214 65 600 65 650 4 508 4 381 4 605 4 424 59 650 59 700 4 050 3 965 4 144 4 007 62 650 62 700 4 280 4 175 4 376 4 217 65 650 65 700 4 512 4 385 4 609 4 427 59 700 59 750 4 053 3 968 4 147 4 011 62 700 62 750 4 284 4 178 4 380 4 221 65 700 65 750 4 516 4 388 4 612 4 431 59 750 59 800 4 057 3 972 4 151 4 014 62 750 62 800 4 288 4 182 4 384 4 224 65 750 65 800 4 520 4 392 4 616 4 434 59 800 59 850 4 060 3 975 4 155 4 018 62 800 62 850 4 291 4 185 4 388 4 228 65 800 65 850 4 524 4 395 4 620 4 438 59 850 59 900 4 064 3 979 4 159 4 021 62 850 62 900 4 295 4 189 4 392 4 231 65 850 65 900 4 528 4 399 4 624 4 441 59 900 59 950 4 067 3 982 4 163 4 025 62 900 62 950 4 299 4 192 4 395 4 235 65 900 65 950 4 532 4 402 4 628 4 445 59 950 60 000 4 071 3 986 4 167 4 028 62 950 63 000 4 303 4 196 4 399 4 238 65 950 66 000 4 536 4 406 4 632 4 448 6 000 6 050 362 362 362 362 9 000 9 050 542 542 542 542 12 000 12 050 722 722 736 722 6 000 9 000 12 000 6 050 6 100 365 365 365 365 9 050 9 100 545 545 545 545 12 050 12 100 725 725 739 725 6 100 6 150 368 368 368 368 9 100 9 150 548 548 548 548 12 100 12 150 728 728 743 728 6 150 6 200 371 371 371 371 9 150 9 200 551 551 551 551 12 150 12 200 731 731 746 731 6 200 6 250 374 374 374 374 9 200 9 250 554 554 554 554 12 200 12 250 734 734 750 734 6 250 6 300 9 250 9 300 12 250 12 300 6 300 6 350 380 380 380 380 9 300 9 350 560 560 560 560 12 300 12 350 740 740 757 740 6 350 6 400 383 383 383 383 9 350 9 400 563 563 563 563 12 350 12 400 743 743 760 743 6 400 6 450 386 386 386 386 9 400 9 450 566 566 566 566 12 400 12 450 746 746 764 746 6 450 6 500 389 389 389 389 9 450 9 500 569 569 569 569 12 450 12 500 749 749 767 749 6 500 6 550 392 392 392 392 9 500 9 550 572 572 572 572 12 500 12 550 752 752 771 752 6 550 6 600 395 395 395 395 9 550 9 600 12 550 12 600 755 755 774 755 6 600 6 650 398 398 398 398 9 600 9 650 578 578 578 578 12 600 12 650 758 758 778 758 6 650 6 700 401 401 401 401 9 650 9 700 581 581 581 581 12 650 12 700 761 761 781 761 6 700 6 750 404 404 404 404 9 700 9 750 584 584 584 584 12 700 12 750 764 764 785 764 6 700 8 100 5 28 900 30 400 20 6 750 6 800 407 407 407 407 9 750 9 800 587 587 587 587 12 750 12 800 767 767 788 767 6 800 6 850 410 410 410 410 9 800 9 850 590 590 590 590 12 800 12 850 770 770 792 770 6 850 6 900 413 413 413 413 9 850 9 900 593 593 593 593 12 850 12 900 774 773 795 773 6 900 6 950 416 416 416 416 9 900 9 950 596 596 596 596 12 900 12 950 777 776 799 776 6 950 7 000 419 419 419 419 9 950 10 000 599 599 599 599 12 950 13 000 781 779 802 779 6 Schedule C or C EZ business income or (loss) 6 60 000 60 050 4 074 3 989 4 171 4 032 63 000 63 050 4 307 4 199 4 403 4 242 66 000 66 050 4 539 4 409 4 636 4 452 60 000 63 000 66 000 60 050 60 100 4 078 3 993 4 175 4 035 63 050 63 100 4 311 4 203 4 407 4 245 66 050 66 100 4 543 4 413 4 640 4 455 60 100 60 150 4 082 3 996 4 178 4 039 63 100 63 150 4 315 4 206 4 411 4 249 66 100 66 150 4 547 4 416 4 643 4 459 60 150 60 200 4 086 4 000 4 182 4 042 63 150 63 200 4 319 4 210 4 415 4 252 66 150 66 200 4 551 4 420 4 647 4 462 60 200 60 250 4 090 4 003 4 186 4 046 63 200 63 250 4 322 4 213 4 419 4 256 66 200 66 250 4 555 4 423 4 651 4 466 60 250 60 300 4 094 4 007 4 190 4 049 63 250 63 300 4 326 4 217 4 423 4 259 66 250 66 300 4 559 4 427 4 655 4 469 60 300 60 350 4 098 4 010 4 194 4 053 63 300 63 350 4 330 4 220 4 426 4 263 66 300 66 350 4 563 4 430 4 659 4 473 60 350 60 400 4 102 4 014 4 198 4 056 63 350 63 400 4 334 4 224 4 430 4 266 66 350 66 400 4 567 4 434 4 663 4 476 60 400 60 450 4 105 4 017 4 202 4 060 63 400 63 450 4 338 4 227 4 434 4 270 66 400 66 450 4 570 4 437 4 667 4 480 60 450 60 500 4 109 4 021 4 206 4 063 63 450 63 500 4 342 4 231 4 438 4 273 66 450 66 500 4 574 4 441 4 671 4 483 60 500 60 550 4 113 4 024 4 209 4 067 63 500 63 550 4 346 4 234 4 442 4 277 66 500 66 550 4 578 4 444 4 674 4 487 60 550 60 600 4 117 4 028 4 213 4 070 63 550 63 600 4 350 4 238 4 446 4 280 66 550 66 600 4 582 4 448 4 678 4 490 60 600 60 650 4 121 4 031 4 217 4 074 63 600 63 650 4 353 4 241 4 450 4 284 66 600 66 650 4 586 4 451 4 682 4 494 60 650 60 700 4 125 4 035 4 221 4 077 63 650 63 700 4 357 4 245 4 454 4 287 66 650 66 700 4 590 4 455 4 686 4 497 60 700 60 750 4 129 4 038 4 225 4 081 63 700 63 750 4 361 4 248 4 457 4 291 66 700 66 750 4 594 4 458 4 690 4 501 60 750 60 800 4 133 4 042 4 229 4 084 63 750 63 800 4 365 4 252 4 461 4 294 66 750 66 800 4 598 4 462 4 694 4 504 60 800 60 850 4 136 4 045 4 233 4 088 63 800 63 850 4 369 4 255 4 465 4 298 66 800 66 850 4 601 4 465 4 698 4 508 60 850 60 900 4 140 4 049 4 237 4 091 63 850 63 900 4 373 4 259 4 469 4 301 66 850 66 900 4 605 4 469 4 702 4 511 60 900 60 950 4 144 4 052 4 240 4 095 63 900 63 950 4 377 4 262 4 473 4 305 66 900 66 950 4 609 4 472 4 705 4 515 60 950 61 000 4 148 4 056 4 244 4 098 63 950 64 000 4 381 4 266 4 477 4 308 66 950 67 000 4 613 4 476 4 709 4 518 61 000 61 050 4 152 4 059 4 248 4 102 64 000 64 050 4 384 4 269 4 481 4 312 67 000 67 050 4 617 4 479 4 713 4 522 61 000 64 000 67 000 61 050 61 100 4 156 4 063 4 252 4 105 64 050 64 100 4 388 4 273 4 485 4 315 67 050 67 100 4 621 4 483 4 717 4 525 61 100 61 150 4 160 4 066 4 256 4 109 64 100 64 150 4 392 4 276 4 488 4 319 67 100 67 150 4 625 4 486 4 721 4 529 61 150 61 200 4 164 4 070 4 260 4 112 64 150 64 200 4 396 4 280 4 492 4 322 67 150 67 200 4 629 4 490 4 725 4 532 61 200 61 250 4 167 4 073 4 264 4 116 64 200 64 250 4 400 4 283 4 496 4 326 67 200 67 250 4 632 4 493 4 729 4 536 61 250 61 300 4 171 4 077 4 268 4 119 64 250 64 300 4 404 4 287 4 500 4 329 67 250 67 300 4 636 4 497 4 733 4 539 61 300 61 350 4 175 4 080 4 271 4 123 64 300 64 350 4 408 4 290 4 504 4 333 67 300 67 350 4 640 4 500 4 736 4 543 61 350 61 400 4 179 4 084 4 275 4 126 64 350 64 400 4 412 4 294 4 508 4 336 67 350 67 400 4 644 4 504 4 740 4 546 61 400 61 450 4 183 4 087 4 279 4 130 64 400 64 450 4 415 4 297 4 512 4 340 67 400 67 450 4 648 4 507 4 744 4 550 61 450 61 500 4 187 4 091 4 283 4 133 64 450 64 500 4 419 4 301 4 516 4 343 67 450 67 500 4 652 4 511 4 748 4 553 61 500 61 550 4 191 4 094 4 287 4 137 64 500 64 550 4 423 4 304 4 519 4 347 67 500 67 550 4 656 4 514 4 752 4 557 61 550 61 600 4 195 4 098 4 291 4 140 64 550 64 600 4 427 4 308 4 523 4 350 67 550 67 600 4 660 4 518 4 756 4 560 61 600 61 650 4 198 4 101 4 295 4 144 64 600 64 650 4 431 4 311 4 527 4 354 67 600 67 650 4 663 4 521 4 760 4 564 61 650 61 700 4 202 4 105 4 299 4 147 64 650 64 700 4 435 4 315 4 531 4 357 67 650 67 700 4 667 4 525 4 764 4 567 61 700 61 750 4 206 4 108 4 302 4 151 64 700 64 750 4 439 4 318 4 535 4 361 67 700 67 750 4 671 4 528 4 767 4 571 61 750 61 800 4 210 4 112 4 306 4 154 64 750 64 800 4 443 4 322 4 539 4 364 67 750 67 800 4 675 4 532 4 771 4 574 61 800 61 850 4 214 4 115 4 310 4 158 64 800 64 850 4 446 4 325 4 543 4 368 67 800 67 850 4 679 4 535 4 775 4 578 61 850 61 900 4 218 4 119 4 314 4 161 64 850 64 900 4 450 4 329 4 547 4 371 67 850 67 900 4 683 4 539 4 779 4 581 61 900 61 950 4 222 4 122 4 318 4 165 64 900 64 950 4 454 4 332 4 550 4 375 67 900 67 950 4 687 4 542 4 783 4 585 61 950 62 000 4 226 4 126 4 322 4 168 64 950 65 000 4 458 4 336 4 554 4 378 67 950 68 000 4 691 4 546 4 787 4 588 7 000 10 000 13 000 7 000 7 050 422 422 422 422 10 000 10 050 602 602 602 602 13 000 13 050 784 782 806 782 7 050 7 100 425 425 425 425 10 050 10 100 605 605 605 605 13 050 13 100 788 785 809 785 7 100 7 150 428 428 428 428 10 100 10 150 608 608 608 608 13 100 13 150 791 788 813 788 7 150 7 200 431 431 431 431 10 150 10 200 611 611 611 611 13 150 13 200 795 791 816 791 7 200 7 250 434 434 434 434 10 200 10 250 614 614 614 614 13 200 13 250 798 794 820 794 7 250 7 300 437 437 437 437 10 250 10 300 617 617 617 617 13 250 13 300 802 797 823 797 7 300 7 350 440 440 440 440 10 300 10 350 620 620 620 620 13 300 13 350 805 800 827 800 7 350 7 400 443 443 443 443 10 350 10 400 623 623 623 623 13 350 13 400 809 803 830 803 7 400 7 450 446 446 446 446 10 400 10 450 626 626 626 626 13 400 13 450 812 806 834 806 7 450 7 500 449 449 449 449 10 450 10 500 629 629 629 629 13 450 13 500 816 809 837 809 7 500 7 550 452 452 452 452 10 500 10 550 632 632 632 632 13 500 13 550 819 812 841 812 7 550 7 600 455 455 455 455 10 550 10 600 635 635 635 635 13 550 13 600 823 815 844 815 7 600 7 650 458 458 458 458 10 600 10 650 638 638 638 638 13 600 13 650 826 818 848 818 7 650 7 700 461 461 461 461 10 650 10 700 641 641 641 641 13 650 13 700 830 821 851 821 7 700 7 750 464 464 464 464 10 700 10 750 644 644 645 644 13 700 13 750 833 824 855 824 7 750 7 800 467 467 467 467 10 750 10 800 647 647 648 647 13 750 13 800 837 827 858 827 7 800 7 850 470 470 470 470 10 800 10 850 650 650 652 650 13 800 13 850 840 830 862 830 7 850 7 900 473 473 473 473 10 850 10 900 653 653 655 653 13 850 13 900 844 833 865 833 7 900 7 950 476 476 476 476 10 900 10 950 656 656 659 656 13 900 13 950 847 836 869 836 7 950 8 000 479 479 479 479 10 950 11 000 659 659 662 659 13 950 14 000 851 839 872 839 7 Schedule D capital gain or (loss) 7 8 100 9 600 6 30 400 31 900 21 8 Other gains or (losses) 8 9 600 11 100 7 31 900 33 300 22 9 Taxable amount of IRA distributions 9 A $250 educator expense deduction will be allowed on the North Carolina return for 2012 if the federal deduction for educatorexpenses is not extended (See Page 15) a 2012 Estimated Tax Enter any estimated A B C D E F G H I J K L M N O P Q R S T U V W X Y Z A credit is allowed for the purchase of certain a deceased taxpayer by a person other than a surviving spouse executor administrator or a court appointed representative will be mailed to the Clerk of A deduction is allowed for individuals who added back bonus depreciation and section 179 expense deduction on their 2011 incometax return (See Page 15) a If Line 22 is more than Line 26 you owe additional tax Subtract Line 26 from Line 22 and enter the result on Line 27a A late filing penalty may be assessed if a North Carolina income tax return A or B A part year resident or nonresident may claim a prorated credit based on the percentage of income that is subject to North Carolina tax A part year resident or nonresident may claim a prorated credit based on the percentage of income that is subject to North Carolina tax The allowable credit is determined by completing Form D 429 Worksheet for Determining the Credit for the Disabled Taxpayer Dependent or Spouse The credit should be shown on Form D 400TC Line 25 You may contact the Department for Form D 429 or you may download it from our website at www dornc com 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 51 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 A retiree entitled to exclude retirement benefits A Return is Required if Federal Filing Status Gross Income Exceeds a State certified historic structure located in North Carolina is allowed a credit equal to 30% of the rehabilitation expenses (40% of expenditures if the facility at one time served as a State training school for juvenile offenders) To qualify for the A tax credit is allowed for a qualified donation of an interest in real property located in North Carolina that is useful for public beach access or use public access to public waters or trails fish and wildlife conservation forestland or farmland conservation watershed protection conservation of natural areas conservation of natural or scenic river areas conservation of predominately natural parkland or historic landscape conservation An individual is allowed a credit of 25% of the fair market value of the donated property but may not exceed $250 000 In the case of property owned by a married couple filing a joint return the maximum credit for real property donations is increased to $500 000 Previously the maximum joint tax credit was $250 000 To be eligible for the credit the interest in the property must be donated in perpetuity to and accepted by the State a local government or a body that is both organized to receive and administer lands for conservation purposes and qualified to receive charitable contributions under the Internal Revenue Code To support the credit a certification by the Department of Environment and Natural Resources that the donated property is suitable for one or more of the valid public benefits described above and a self contained or summary appraisal report must be attached to your return A tax credit is allowed for qualifying investments in the equity securities or subordinated debt of a qualified business venture qualified grantee business or a qualified licensee business The credit is 25% of the amount invested or $50 000 whichever is less The tax credit is not allowed for the year in which the investment is made but is allowed for the taxable year beginning during the calendar year following the calendar year in which the investment was made Any unused credit may be carried forward for the next succeeding five years Your basis in the equity securities or subordinated debt acquired as a result of your investment must be reduced by the amount of allowable credit A tax credit is allowed to a taxpayer who donates oyster shells for recycling to the Division of Marine Fisheries of the Department of Environment and A tax credit is also allowed for rehabilitating a historic mill facility The amount of credit depends on the location of the facility and whether it was renovated as income producing or nonincome producing property Contact the Department of Revenue for additional information about the credit Add Lines 1 2b and 2d and enter the total amount of use tax due Add Lines 2 and 4 then subtract Line 5 and enter the result rounded to the nearest whole dollar here and on Form D 400 Line 21 6 Add Lines 27a 27b 27c and 27d and enter the total on Line 28 This is the total tax penalties and interest due Mail your return and payment to the North Carolina Department of Revenue P Addition to federal adjusted Additions to Federal Additions to Federal Adjusted address Adjusted Gross Income Adjusted Gross Income 1 Adjustments to Federal after the employee ends employment with the employer where the right to receive the payments is based upon the employment relationship For self alien or (3) filing a short year return because All individuals (including part year residents and nonresidents) must file their income tax return on Form D 400 If applicable be sure to read the section entitled Information for Part Year Residents and Nonresidents Allowance 9 North Carolina Taxable Income 9 North Carolina Income Tax 9 Consumer Use Tax 10 North Carolina Income Amended Returns Amended Returns 6 amended returns and prior year returns filed late File your individual income tax extension and pay the tax electronically amount added to federal taxable income on the amount claimed Amount included in parents Amount not included in An addition is required on the 2012 income tax return for taxpayers claiming bonus depreciation (See Page 13) An Income Tax Return for Estates and Trusts Form D 407 must be filed for an estate for the period from the date of death to the end of the taxable year if the estate had taxable income from North Carolina sources or income which was for the benefit of a North Carolina resident and the estate is required to file a federal return for estates and trusts An individual engaged in the business of and on Form D 400 Line 42 4 And taxable annuities and social security benefits Earned Income includes salaries wages another year to the 2012 return an addition is required for the amount of net operating loss carried to the 2012 year that is not absorbed and will be carried forward to subsequent years applicable circle on Form D 400 Under As a result of the North Carolina Supreme Court s decision in Bailey v State of North Carolina North Carolina may not tax certain retirement benefits received by retirees (or by beneficiaries of retirees) of the State of North Carolina and its local governments or by United States government retirees (including military) The exclusion applies to retirement benefits received from certain defined benefit plans such as the North Carolina Teachers and State Employees Retirement System the North Carolina Local Governmental Employees R e t i r e m e n t S y s t e m t h e N o r t h C a r o l i n a Consolidated Judicial Retirement System the Federal Employees Retirement System or the United States Civil Service Retirement System if the retiree had five or more years of creditable service as of August 12 1989 The exclusion also applies to retirement benefits received from the State s 401(k) and 457 plans if the retiree had contributed or contracted to contribute to the plan prior to August 12 1989 The exclusion does not apply to local government 457 plans or to 403(b) annuity plans Benefits from other State local and federal retirement plans may or may not be excluded depending on rulings in the Bailey case The exclusion does not apply to retirement benefits paid to former teachers and state employees of other states and their political subdivisions as either: Any group of voters which received at Assemble Your NC Return Assemble your North Carolina return for mailing in the order shown At least But less than $0 $10 10 25 25 50 50 75 75 100 100 125 125 150 150 175 175 200 200 225 225 250 250 275 275 300 300 325 325 350 350 375 375 400 400 425 425 450 450 475 475 500 500 525 525 550 550 575 575 600 600 625 625 650 650 675 675 700 700 725 725 750 750 775 775 800 800 825 825 850 850 875 875 900 900 925 925 950 950 975 975 1 000 Single Married filingjointly* Married filing s e p a rately Head of a house hold Your tax is $0 $0 $0 $0 1 1 1 1 2 2 2 2 4 4 4 4 8 8 8 8 10 10 10 10 11 11 11 11 13 13 13 13 14 14 14 14 16 16 16 16 17 17 17 17 19 19 19 19 20 20 20 20 22 22 22 22 23 23 23 23 25 25 25 25 26 26 26 26 28 28 28 28 29 29 29 29 31 31 31 31 32 32 32 32 34 34 34 34 38 38 38 38 40 40 40 40 41 41 41 41 43 43 43 43 44 44 44 44 46 46 46 46 47 47 47 47 49 49 49 49 50 50 50 50 52 52 52 52 56 56 56 56 58 58 58 58 59 59 59 59 At least But less than 1 400 1 4251 425 1 4501 450 1 4751 475 1 500 1 500 1 5251 525 1 5501 550 1 5751 575 1 600 1 600 1 6251 625 1 6501 650 1 6751 675 1 700 1 700 1 7251 725 1 7501 750 1 7751 775 1 800 1 800 1 8251 825 1 8501 850 1 8751 875 1 900 1 900 1 9251 925 1 9501 950 1 9751 975 2 000 Single Married filingjointly* Married filing s e p a rately Head of a house hold Your tax is 85 85 85 85 86 86 86 86 88 88 88 88 89 89 89 89 91 91 91 91 92 92 92 92 94 94 94 94 95 95 95 95 97 97 97 97 98 98 98 98 100 100 100 100 101 101 101 101 103 103 103 103 104 104 104 104 106 106 106 106 107 107 107 107 109 109 109 109 110 110 110 110 112 112 112 112 113 113 113 113 115 115 115 115 116 116 116 116 118 118 118 118 119 119 119 119 At least But less than 2 700 2 7252 725 2 7502 750 2 7752 775 2 800 2 800 2 8252 825 2 8502 850 2 8752 875 2 900 2 900 2 9252 925 2 9502 950 2 9752 975 3 000 Single Married filingjointly* Married filing s e p a rately Head of a house hold Your tax is 163 163 163 163 164 164 164 164 166 166 166 166 167 167 167 167 169 169 169 169 170 170 170 170 172 172 172 172 173 173 173 173 175 175 175 175 176 176 176 176 178 178 178 178 179 179 179 179 At Least But Less Than Amount At Least But Less Than Amount At least But less than Single Married filingjointly* Married filing s e p a rately Head of a house hold At least But less than Single Married filingjointly* Married filing s e p a rately Head of a house hold Your tax is At least But less than Single Married filingjointly* Married filing s e p a rately Head of a house hold Your tax is At least But less than Single Married filingjointly* Married filing s e p a rately Head of a house hold Your tax is At least But less than Single Married filingjointly* Married filing s e p a rately Head of a house hold Your tax is At least But less than Single Married filingjointly* Married filing s e p a rately Head of a house hold Your tax is At least But less than Single Married filingjointly* Married filing s e p a rately Head of a house hold Your tax is At least But less than Single Married filingjointly* Married filing s e p a rately Head of a house hold Your tax is At least But less than Single Married filingjointly* Married filing s e p a rately Head of a house hold Your tax is At least But less than Single Married filingjointly* Married filing s e p a rately Head of a house hold Your tax is At least But less than Single Married filingjointly* Married filing s e p a rately Head of a house hold Your tax is At least But less than Single Married filingjointly* Married filing s e p a rately Head of a house hold Your tax is At least But less than Single Married filingjointly* Married filing s e p a rately Head of a house hold Your tax is At the time this publication went to print Congress was considering legislation that may extend certain federal tax provisions along with other possible new tax legislation that may affect North Carolina taxable income Before filing your 2012 North Carolina income tax return please attach Form D 422 or Form D 422A to your return; attached to the return to support the deduction Audio compact discs tapes and records Authority (North Carolina s National College Avoid Long Lines atthe Post Office Why wait in long lines at the post office? If you e file your return you will receive electronic confirmation that your return has been received More Accurate than Paper Returns Computerized calculationsare automatic and lower the chance of errors on the return b Paid with Extension If you filed an automatic b Penalties See Penalties on Page 6 to B You must use the table below to determine the amounts to enter on Lines 10 and 12 of Form D 400TC be changed after you file your return If you are Be sure to attach your original or a copy of the original State wage and tax statements (Form W 2) 1099 statements or other statements verifying North Carolina tax withheld to your return It is not necessary to attach 1099 statements on which no North Carolina income tax withheld is reported unless you are claiming a Bailey retirement deduction (See Line Instructions for Line 41) Wage and tax statements or 1099 statements generated by tax software programs cannot be used to verify North Carolina tax withholding Be sure to enter your complete address on your return including your apartment number if applicable Before You Begin Benefits Benefits Received by Vested Bills and Notices Blade and drumchopper or a V Blade Blind Your spouse was 65 or Older Blind bonus depreciation provisions in IRC section Books books on tape and digital books delivered or accessed electronically Business Income That is Not by 0675% ( 000675) by an S corporation on your distributive share of the S corporation income Include with your return a copy of Form NC K 1 for Form CD 401S provided by the S corporation to verify the by the original due date of the return you are c Interest See Interest on Page 6 to determine if you owe interest c Partnership If you are a nonresident partner enter your share of the tax paid to North Carolina by the manager of the partnership on your distributive share of the partnership income Carolina Building Code The credit is $550 for Carolina during the taxable year 2012 OR if you Carolina equals or exceeds the amount for your filing status shown in Chart A or B you must Carolina s National College Savings Program (NC 529 Plan) and deducted in a prior year that carrybacks or ( ) net operating loss carrybacks For overpayments resulting from worthless debts or securities the period of time for demanding an Catawba Cumberland Duplin Durham Halifax Haywood Hertford Lee Martin Montgomery New Hanover Caution: Use ONLY if your taxable income (Form D 400 Line 17) Certain long lived property and transportation Certain taxpayers are allowed a deduction of Certain taxpayers are allowed a deduction of up to fifty thousand dollars ($50 000) of net business income included in federal adjusted Certain taxpayers are allowed a tax credit of up to $3 000 per semester for tuition paid for an eligible dependent child To determine eligibility for the credit please refer to our website http://www dornc com/practitioner/individual/directives/pd 12 1 pdf Chart A For Most Taxpayers (See Chart B for children and other dependents) Chart B For Children and Other Dependents Check if: You were 65 or Older check the Department s website to see what action was taken by Congress You may also call the Department at 1 877 252 3052 Check the same filing status you checked on Checks should be made payable to the Nongame & Endangered Wildlife Fund For more information about th e F u nd o r t o d o na te online check out www Child and Dependent Care Credit Table Clothing appliances furniture home furnishings sporting goods and jewelry Code and who makes rehabilitation expenses for Code because North Carolina law does not adjust the standard deduction and personal exemption Code In the case of a married couple filing a joint Collection Assistance Fee Any tax penalty and interest not paid within 90 days after the debt becomes collectible is subject to a 20 percent collection assistance fee Commission 1702 Mail Service Center Raleigh North Carolina 27699 1702 Compare Line 3 with Line 4 and enter whichever is less 5 compensation received for personal services Gross income is the total of your complete a federal return and attach it to your North Carolina income tax return to show how your federal adjusted gross income deductions and exemptions were determined 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 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 Computers and other electronic equipment conservation tillage equipment for use in a Considered Passive Income contact any of our offices so that appropriate country Determine the total credits for all states by adding the amount on Line 7 of each worksheet and enter the total on Form D 400TC Line 7a Be credit credit claimed on your federal return A part year 3 Part year residents and nonresidents enter the decimal amount resident or nonresident may claim a prorated from Line 16 of Form D 400 (If Line 16 is more than 1 0000 skip credit based on the percentage of income that Lines 3 and 4 and enter the amount from Line 2 on Line 5) 3 is subject to North Carolina tax Any unused Credit for Adoption Adoption Tax Credit Worksheet Credit for constructing a railroad intermodal facility Credit for creating jobs * Credit for business property Credit for donating funds to a nonprofit organization to enable the nonprofit to acquire renewable energy property Credit for Gleaned Crops Credit for interactive digital media Credit for investing in low income housing Credit for investing in renewable energy property Credit for long term care insurance premiums (Enter on Form D 400TC Line 21) 5 Credit for real property Credit for renewable energy property facility Credit for Tax Paid to Another State or Country Credit for technology development Credit for use of North Carolina ports Credit for work opportunity credit is 25% of the cost of the equipment not to exceed $2 500 for any taxable year Qualifying conservation tillage equipment is (1) a planter credit the rehabilitation expenses must exceed credit under section 47 of the Internal Revenue Criminal penalties also apply for fraud with intent to evade or defeat the tax and for willful failure to Cumberland Duplin Halifax Haywood Hertford Lee Martin New Hanover Onslow Pitt Randolph D 400 Line 42 D 400V Individual Income Payment Voucher D 422A Annualized Income Installment d Interest on the Underpayment of Estimated Income Tax and Exceptions You may owe interest if you underpaid your estimated tax for any payment period You will not owe interest if you had no tax liability in the prior year or if this year s tax liability less any amount withheld and allowable d S Corporation If you are a nonresident Death of the Taxpayer deceased and the address of the executor administrator or court appointed representative The executor administrator or court appointed representative deduction as both a volunteer firefighter and a deduction on Line 41 for the amount of excludable retirement benefits included in federal adjusted Deduction or N C Itemized Deductions from Federal Adjusted Deductions From Federal Adjusted Gross Income (Lines 38 50) Department of Revenue Join our Tax Updates Mailing List Mailings through this list will include bulletins directives and other important notices about designate will be distributed on a prorata basis according to party voter registration A political designed to minimize disturbance of the soil determine if any other penalties apply to you Digital music delivered or accessed electronically disabled To qualify for the credit a statement from a physician or local health department must be attached to your return certifying that the dependent Do not enter a qualified business investment tax credit on Line 36 Tax credits for qualified business investments are claimed on Line 24 If you are entitled to one of the following tax credits enter the amount of the credit on Form D 400TC Line 36 Do not enter zeros or draw lines in boxes where no data is required Do not submit photocopies of the return Submit original forms only Do not use any prior year forms Do not use brackets to indicate negative numbers Negative numbers are indicated by filling in the circle next to the number Do not use dollar signs ($) commas decimal points or other punctuation marks like this: Do not use this chart if someone can claim you or your spouse if filing jointly as a dependent Instead use the worksheet above each dwelling unit completed during the taxable year To support the credit you must attach to your return a copy of the occupancy permit on which the building inspector has recorded the number of units completed during the year If the credit exceeds the tax liability for the year reduced by all other credits the excess may be carried over only to the succeeding tax year each) For additional information please refer to our websitehttp://www dornc com/practitioner/ individual/directives/index html Earned Income Tax Credit Complete Part Electronic Filing offers the option of having your refund deposited directly into your bank account thereby eliminating the possibility of your refund check being lost stolen or returned due to an incomplete/incorrect address The direct deposit option is available only if you E File your return (Please be sure to verify that your bank account information is accurate prior to submitting your return Incorrect banking information may delay your refund and/or result in you receiving a paper check) Convenience of Direct Deposit Safe and Confidential The Department complies withIRS security standards to safeguard your tax data electronic/e file html electronically and pay taxes online through www dornc com employed individuals retirement benefits are amounts paid to an individual (or beneficiary) under a written retirement plan established by the individual to enter the amount 2b Enter the amount of any state or local income tax refund included on Line 10 of your federal return Form 1040 Enter the amount of interest received from notes bonds and other obligations of states and political subdivisions other than North Carolina if not included in federal adjusted gross income This includes exempt interest dividends received from regulated investment companies Enter the amount of interest received from notes bonds and other obligations of the United States (such as U S savings bonds treasury notes and bills etc ) or United States possessions Enter the amount of premiums you paid on a long term care insurance contract(s) for the taxable year Do not include premiums that you paid through a cafeteria plan or flexible spending arrangement offered by your employer 1 Enter the number of boxes checked above Note: If married filing separately include the number of boxes checked for your spouse in the total number only if your spouse had no gross income and was not claimed as a dependent by another taxpayer Enter the tax legally due and paid to another state on the purchases This amount may not exceed the amount on Line 4 Enter the tax legally due and paid to another state on the purchases This amount may not exceed the total of Lines 2 and 4 Enter the total amount of out of state purchases including delivery charges for 1/1/12 through 3/31/12 1 Enter the total amount of out of state purchases including delivery charges for 4/1/12 through 12/31/12 Enter your N C standard deduction from the applicable table on page 8 2 Enter your North Carolina tax withheld on entire loss in arriving at federal adjusted gross Estimated Income Tax Estimated Income Tax 5 Example Example: Mr and Mrs Smith are filing a joint return Their taxable income on Line 17 of Form D 400 is $25 320 First they find the $25 300 $25 350 income line Next they find the column for married filing jointly and read down the column The amount shown where the income line and filing status column meet is $1 560 This is the tax amount they must write on Line 18 of Form D 400 Example: You incur a net operating loss of exceed a total of $100 000 (maximum $50 000 exceed the tax liability for the year reduced by other tax credits To support the credit you must attach a copy of the tax receipt for the property taxes for which the credit is claimed Exception to Underpayment of Estimated Tax: expense has not been claimed under section162 Expenses 1 Enter your federal adoption credit from Federal Form 8839 Line 12 1 extended; however interest is due on any unpaid extension of time enter the amount of North Carolina income tax paid with the extension Extensions Extensions 5 extensions) The penalty is percent per month Failure to file penalty Returns filed after the due date are subject to a penalty of percent of the tax for each month or part of a month the return is late (minimum $5 00; maximum 25 percent of the additional tax) If you file your return late figure the amount of the penalty and add it to the tax due Failure to pay penalty Returns filed after April 15 without a valid extension are subject to a late payment penalty of 10 percent of the unpaid tax If you have an extension of time for filing your return the 10 percent penalty will apply on the remaining balance due if the tax paid by the original due date of the return is less than 90 percent of the total amount of tax due If the 90 percent rule is met any remaining balance due including interest must be paid with the income tax return on or before the extended due date to avoid the late payment penalty The minimum penalty is $5 00 If your payment is late figure the amount of the penalty and add it to the tax due The late payment penalty will not be assessed if the amount shown due on an amended return is paid with the return Proposed assessments of additional tax due are subject to the 10 percent late payment penalty if payment of the tax is not received within 45 days of the assessment farm machinery Farm machinery is defined as machinery that is exempt from State sales tax under G S 105 164 13(1)b The credit may not farming business including tree farming The farming is allowed a credit of up to $1 000 for federal income 100 federal income tax purposes as a result of the innocent spouse rules provided under Internal Federal State and Local Government Retirement Benefits Important: The following instructions apply to you if you received retirement benefits as a former employee of the State of North Carolina or any of its local governments or as a former employee of the federal government and you did not have five years of service with the government as of August 12 1989 or if you received retirement benefits as a former employee of any other state or from a local government 457 plan Otherwise see the Line 41 instructions on page 13 If you received retirement benefits from one or more federal state or local government retirement plans you may deduct the amount included in federal adjusted gross income or $4 000 whichever is less Married individuals filing a joint return where both received such retirement benefits may each deduct up to $4 000 for a potential deduction of $8 000 file a return supply information or pay the tax Filing Requirements Filing Requirements 4 Filing Requirements for Children and Other Dependents filing requirements under the Internal Revenue Filing Status Federal Adjusted Gross Income (Form D 400 Line 6) Column A Column B filing status shown in Chart A or B Fill in applicable circles completely Example: Financing Fund 6 United States Armed Forces Pay 6 Military Spouses 6 Death of the Taxpayer 7 fisherman You will not owe interest if you are a farmer or fisherman and pay the tax due by March 1 2013 You are a farmer or fisherman For a dependent who reaches age seven during the taxable year and who is not physically or mentally incapable of caring for himself the tax credit for employment related expenses incurred prior to the dependent s th birthday will be calculated using the applicable percentage in Column A and the tax credit for employment related expenses incurred after the dependent becomes age seven will be calculated by using the applicable percentage in Column for additional information For dependents who were age seven or older and not physically or mentally incapable of caring for themselves the credit is from 7% to 9% of the federal employment related expenses depending on your filing status and federal adjusted gross income For dependents who were under the age of seven and dependents who were physically or mentally incapable of caring for themselves the tax credit is from 10% to 13% of the qualified federal employment related expenses depending on your filing status and your federal adjusted gross income The federal employment related expense is shown on Line 3 of Federal Form 2441 The total amount shown on Line 8 Part 2 of Form D 400TC cannot exceed $3 000 for one dependent or $6 000 for two or more dependents for each taxpayer who received retirement benefits 2 for inflation as required by the Internal Revenue For Mailing 31 Frequently Asked Questions 3 Important Toll free for negligence filing a frivolous return and fraud For purchases of items that cost $1 000 or more For purchases of items that cost less than $1 000 See the Use Tax Table on the previous page to estimate the use tax due based on your North Carolina taxable income shown on Form D 400 Line 17 and enter the amount 1 Form 1040 the amount claimed must be added to federal adjusted gross income on Line 36 Form D 400 forms can be mailed to you You can also pay your estimated tax online at www dornc com Click on Electronic Services forward for the succeeding five years Free File You may be eligible to e file for FREE!!! from Column B Line 33 on Form D 400 Line from North Carolina income tax should claim a General Information for Claiming Tax Credits Form D 400TC General Information for Claiming Tax Credits Form D 400TC General Information for Claiming Tax Credits Form D 400TC General Refund Information General Refund Information 5 Generally to receive a refund your return must be filed within three years from the date the original return was due or within two years after the tax was paid whichever date is later However special rules extending the time for filing refund claims beyond the normal three year statute of limitations apply to overpayments attributable to Government Retirees (Bailey Settlement) gross filing requirements on Page 4 Important: If you qualify for this deduction you do not qualify for the deduction for retirement benefits of up to $4 000 for the same federal state and local government retirement benefits A copy of Form 1099 R or W 2 received from the payer must be Gross Income (Lines 34 37) Gross Income 13 Part Year Resident/Nonresident 15 General Information for Claiming gross income Even if all your retirement is excludable under Bailey you must still file a North Carolina return if you meet the minimum Gross Income filled in gross income on parents return $1 400 gross income that is not considered passive under the Internal Revenue Code (See Page 15) Head of Household $ 6 900 Head of Household (age 65 or over) $ 7 650 Head of household 1 $5 150 2 $5 900 Head of Household Up to $20 000Over $20 000 up to $32 000Over $32 000 13 115 10 09 08 07 Help keep North Carolina wild by contributing any portion of your refund to the N C Nongame a nd E nd a n ge r e d Wi ld li f e Fun d Yo u r t a x d e d uc t ibl e c o nt r i b u ti o n s are e s s e n t i al t o monitoring and managing our wildlife populations including turtles flying squirrels frogs mussels salamanders and hundreds of bird species from terns and pelicans to woodpeckers and warblers Conserving these species and their habitats is important to our state our economy and our quality of life If wildlife conservation is important to you please give what you can and help conserve North Carolina s wildlife for future generations to enjoy his filing status shown in Chart A or B historic structure must be claimed in five equal hours of fire department drills and meetings or How Do I E File? How to Pay Your Tax How to Pay Your Tax 5 however maintain the form for your records http://www dornc com/electronic/e file html http://www dornc com/electronic/e file html Friendly and ConfidentialCustomer Service For assistance in e filing yourreturns utilize the Help features that are provided byeach software product I f y o u e l e c t ed t o e xcl u d e a l u m p s u m distribution from a retirement plan from your regular federal income tax computation and computed the tax separately the amount of the lump sum distribution must be added to federal adjusted gross income If another person (such as your parent) can claim you as a dependent on their federal income tax return use Chart B on Page 5 to see if you must file if both spouses are required to file North Carolina If changes are made to your federal return by the Internal Revenue Service you must report the changes to the State by filing an amended return within six months from the date you receive the report from the Internal Revenue Service If you do not amend your State return to reflect the federal changes and the Department of Revenue receives the report from the Internal Revenue Service an assessment may be made by the Department within three years from the date of receipt of the report and you forfeit your right to any refund which might have been due by reason of the changes If Line 17 FormD 4 0 0 t a x a b l e income is And you are If Line 17 FormD 4 0 0 t a x a b l e income is And you are If Line 17 FormD 4 0 0 t a x a b l e income is And you are If Line 17 FormD 4 0 0 t a x a b l e income is And you are If Line 17 FormD 4 0 0 t a x a b l e income is And you are If Line 17 FormD 4 0 0 t a x a b l e income is And you are If Line 17 FormD 4 0 0 t a x a b l e income is And you are If Line 17 FormD 4 0 0 t a x a bl e income is And you are If Line 17 FormD 4 0 0 t a x a b l e income is And you are If Line 17 FormD 4 0 0 t a x a b l e income is And you are If Line 17 FormD 4 0 0 t a x a bl e income is And you are If Line 17 FormD 4 0 0 t a x a b l e income is And you are If Line 17 FormD 4 0 0 t a x a bl e income is And you are If Line 17 Form D 4 0 0 t ax a b l e income is And you are If Line 17 FormD 4 0 0 t a x a b l e income is And you are If Line 26 is more than Line 22 you have overpaid your tax Subtract Line 22 (and any amount shown on Line 27d) from Line 26 and enter the amount of the overpayment on Line If the credit is claimed the amount of the market price of the donated crops must be added to federal adjusted gross income in determining North Carolina taxable income If you are a court appointed representative attach to the return a copy of the certificate that shows your appointment A refund due on a return filed for If you are due a refund mail your return to the North Carolina Department of Revenue P O Box R Raleigh North Carolina 27634 0001 Refunds of less than $1 00 are made only upon written request If you are entitled to claim an income tax credit for child and dependent care expenses on your federal return you may claim a tax credit for such expenses on your North Carolina return If you are filing a return for an unmarried individual who died during the year enter the date of death in the applicable box and enter the name of the If you are serving in the United States Armed Forces and your legal residence is North Carolina you are liable for North Carolina income tax and North Carolina income tax should be withheld from your pay regardless of where you may be stationed If you are a legal resident of another state stationed in North Carolina on military orders you are not liable for North Carolina income tax on your military pay but income from other employment a business or tangible property in North Carolina is subject to North Carolina income tax If you are the spouse or personal representative of an individual who died prior to filing a return you may be required to file a return on the decedent s behalf If so enter the date of death in the applicable box on Page 1 of Form D 400 to indicate the return is being filed for a deceased individual If you cannot file your return by the due date you may apply for an automatic 6 month extension of time to file the return To receive the extension you must file Form D 410 Application for Extension for Filing Individual Income Tax Return by the original due date of the return You can file Form D 410 online at www dornc com Click on Electronic Services You should apply for an extension even if you believe you will be due a refund but cannot file by the due date If you carry over a net operating loss from If you claim credit for tax paid to more than one state or country use the worksheet below to determine the tax credit allowable for each state or If you claimed an income tax credit on your federal tax return for being permanently and totally disabled you are entitled to a tax credit on your North Carolina return equal to one third (1/3) of the amount of the federal tax credit Although the federal tax credit is also allowed for being age 65 or older no portion of the tax credit is allowed on the North Carolina return for being age 65 or older If you claimed the North Carolina standard deduction on your return you may claim a tax credit for charitable contributions You may not claim the credit if you claimed North Carolina itemized deductions on your return The allowable credit equals 7% of the amount by which your charitable contributions for the taxable year exceed 2% of your federal adjusted gross income The credit may not be claimed for contributions for which credits for certain real property donations gleaned crops or recycling oyster shells are claimed A part year resident or nonresident may claim a prorated credit based on the percentage of income that is subject to North Carolina tax The credit may not exceed the tax liability for the tax year reduced by other tax credits Complete the following worksheet to determine the allowable credit If you do not file the application for extension If you do not qualify for free electronic filing you may be eligible to electronically file your Federal and State returns at a low cost The software If you file a joint federal return and your spouse 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 If you file your return on a calendar year basis it is due on or before April 15 of the following year A fiscal year return is due on the 15th day of the 4th month following the end of the taxable year When the due date falls on a Saturday Sunday or holiday the return is due on or before the next business day A fiscal year return should be filed on a tax form for the year in which the fiscal year begins (For example: A 2012 tax form should be used for a fiscal year beginning in 2012) 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 If you have overpaid the tax you may elect to have your refund applied to your estimated tax for the following year by entering the amount to be applied on Line 30 The election cannot be changed after you file your return The last allowable date for making a 2013 estimated tax payment is January 15 2014; therefore to apply a portion of your refund to 2013 estimated tax you must file your 2012 return by January 15 2014 If you included retirement benefits in federal adjusted gross income complete the Retirement Benefits Worksheet and enter the result on Form 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 If you owe additional tax you can pay online by bank draft or credit or debit card using Visa or MasterCard To pay online go to the Department s website at www dornc com and click on Electronic Services If you owe another State or local agency the amount you owe may be deducted from your refund If you have an outstanding federal income tax liability the Internal Revenue Service may claim your North Carolina refund if you pay at least 90 percent of your tax liability if you received at least two thirds of your gross If you were a part year resident of North If you were a part year resident or a nonresident you must complete Lines 51 through 53 and enter on Line 16 the decimal amount from Line 53 Multiply the amount on Line 15 by the decimal amount on Line 16 and enter the result on Line 17 If you were a resident of North Carolina for the entire year enter the amount from Line 15 on Line 17 If you were not required to file a federal If you wish to contribute to the Fund enter If your federal adjusted gross income (Form D 400 Line 6) is less than the following amounts 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) a tax credit is allowed for the qualifying premiums you paid during the taxable year on a qualified long term care insurance contract(s) (as defined in section 7702B of the Internal Revenue Code) that provides insurance coverage for yourself your spouse or a dependent for whom you are allowed to claim a personal exemption on your federal return Medical insurance premiums that you pay for general health care hospitalization or disability insurance do not qualify as premiums paid for a long term care insurance contract A long term care insurance contract is any insurance contract under which the only insurance protection provided is for coverage of qualified long term care services as defined in section 7702B of the Internal Revenue Code Qualified long term care services are those services required by a chronically ill individual and provided under a plan of care prescribed by a licensed health care practitioner If your filing status is: And the total number of boxes you have checked is: Your standard deduction is: If your filingstatus is income is more than But not over The Tax is Important Important Reminders 31 Important: If you claim a deduction on Line 41 for retirement benefits received as a result of the Bailey settlement you cannot claim the deduction of up to $4 000 for the same federal state or local government retirement benefits Important: If you owe tax do not staple tape or otherwise attach your check or voucher to your return or to each other Instead just put them loose in the envelope Important: The credit for rehabilitating a Important: You must enter your social security number(s) in the appropriate boxes on the forms Otherwise we may be unable to process your return in all other counties and enter the amount 2d In Column B enter only the portion of the North Carolina additions and deductions shown in Column A that are applicable to North Carolina For example if you received interest income from United States obligations of $1 200 evenly during the year and you became a North Carolina resident on July 1 you should enter $1 200 on Line 22 of Column A and $600 on Line 22 of Column B in federal adjusted gross income that is not considered passive under the Internal Revenue in planting crops or trees including equipment that may be attached to equipment that you already own or (2) equipment designed to In the case of property owned by the entirety 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 Include with your return a copy of Form NC K 1 for Form D 403 provided by the partnership to included in federal adjusted gross income income for the year from farming and fishing income is below the amount required for filing as shown in Chart A or B you must still file a income not to exceed $4 000 for each taxpayer who received government retirement benefits 1 income of $25 000 income Only $50 000 of the loss is absorbed and $25 000 is carried forward to subsequent years Income producing Generally a taxpayer who is allowed a federal income tax credit under section 47 of the Internal Revenue Code for making rehabilitation expenditures for a certified historic structure located in North Carolina is allowed a credit equal to 20% of the expenditures that qualify for the federal credit (40% of expenditures if the facility at one time served as a State training school for juvenile offenders) Income Tax Credit or if you had North Carolina income tax withheld during the year but your income tax liability is $6 00 or more ) If you do not wish to specify a party but wish to designate $3 00 fill in the Unspecified circle and the amount you income tax payments for 2012 (including any portion of your 2011 refund that was applied to your 2012 estimated income tax) See Page income tax purposes and your spouse income tax return but your gross income from all sources both inside and outside of North income tax returns the credit may be claimed IncomePlease retain this worksheet with your records Income as Shown on Federal Return Income Subject to North Carolina Tax Information for Part Year Residents and Nonresidents Information for Part Year Residents and Nonresidents 7 installments beginning with the taxable year in which the property is placed in service Any unused portion of the credit may be carried Instructions for Filing Form D 400 Instructions for Filing Form D 400 Instructions for Filing Form D 400 Instructions for Filing Form D 400 Page Interest Interest is due on tax not paid by April 15 even though you may have an extension of time for filing your return You may obtain the current interest rate from any of the Department s offices If you pay your tax late figure the amount of interest due and include it with the tax and any applicable penalty Interest on the underpayment of estimated tax Compute interest on any underpayment of estimated income tax on Form D 422 U n d e r p a y m e n t o f E s t i m a t e d T a x b y Individuals Interest is not due if each payment equals 25 percent of the lesser of 90 percent (66 2/3 percent for farmers and fishermen) of the tax due on your current year s return or 100 percent of the tax due on your previous year s return If interest is applicable add the interest to the tax due and include the full payment with your return If a refund is due subtract the amount of the interest from the refund is $68 000 or more If less use the North Carolina Tax Table beginning on Page 22 is a nonresident of North Carolina and had no Itemized Deductions Worksheet itemizes deductions or (2) a nonresident items of equipment generally known as a KG Items subject to sales and use tax include but are not limited to the following: Joint Return lasted or can be expected to last for a continuous period of not less than 12 months law changes and related tax matters least 2 percent of the entire vote cast in the State for Governor or for president; or any group of voters which filed with the State Board of Elections petitions to form a new party equal to 2 percent of Libertarian Party (Married couples filing a joint Line 11 Form D 400 You must fill in the Line 11 N C Standard Line 13 N C Personal Exemption Allowance Line 17 North Carolina Taxable Income Line 18 North Carolina Income Tax Line 19 Tax Credits Line 21 Consumer Use Tax Line 21 Consumer Use Tax (continued) Line 23a and your spouse s withholding on Line 23b Do not include any income tax withheld by a state other than North Carolina or any other tax amounts that were withheld Line 23a If you are married and you file a joint Line 24 Other Tax Payments Line 25 N C Earned Income Tax Credit Line 28 Pay This Amount Line 29 Overpayment Line 30 Estimated Income Tax Line 31 N C Nongame and Endangered Wildlife Fund Line 33 Amount to be Refunded Line 34 Interest Income Line 35 Adjustment for Bonus Depreciation Line 36 Other Additions to Federal Adjusted Gross Income Line 38 State Income Tax Refund Line 39 Interest From United States Obligations Line 40 Taxable Portion of Line 41 Retirement Line 42 Other Retirement Line 43 Severance Wages Line 44 Adjustment for Bonus Depreciation Added Back in 2008 2009 2010 and 2011 Line 45 Adjustment for Section 179 Expense Added Back in 2010 and 2011 Line 46 Contributions to NC College Savings Program Line 47 Adjustment for Absorbed Non ESB NOL Added Back in 2003 2004 2005 and 2006 Line 48 Adjustment for Net Line 49 Other Deductions From Federal Adjusted Gross Income Line 6 Federal Adjusted Line Instructions Filing Status 7 Federal Adjusted Gross Income 7 Line Instructions for Filing Form D 400 Line Instructions for Filing Form D 400 Line Instructions for Filing Form D 400 Line Instructions for Filing Form D 400 Lines 1 through 5 Filing Lines 23a and 23b Lines 27a through 27d Tax Penalties and Interest Lines 51 and 52 Part Year Resident/ Nonresident Worksheet Low Cost Magazines and newspapers including those delivered or accessed electronically Mailing Addresses 3 Make a payment on a bill or notice that you received from the E Alerts Make it easy on yourself File your return electronically Make sure you have received all of your W 2s 1099s and other tax documents that you need to prepare your return married at the time of death enter the date of death the name of the deceased and the address of the surviving spouse The surviving spouse should sign the return In either case be sure to enter the date of death in the space provided married couple filing a joint return each spouse Married dependents Were you either age 65 or older or blind? married filing a separate return for federal 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 Married filing jointly or Qualifying widow(er) 1 2 3 $6 600$7 200 $7 800 Married Filing Separate Return $ 2 500 Married filing separately 1 $3 600 2 $4 200 3 $4 800 Married Filing Separately Up to $12 500Over $12 500 up to $20 000Over $20 000 13 115 10 09 08 07 maximum amount is $500 may qualify separately for the deduction Military Spouses minimize disturbance of the soil in reforestation Movies delivered or accessed electronically multi family rental units located in North Carolina which conform to Volume I C of the North Multiply Line 1 by 15% ( 15) Full year residents enter the result here and on Line 5 (Do not enter more than $350 per contract) 2 Multiply Line 1 by 7 25% ( 0725) in Mecklenburg County 7% ( 07) in Alexander Cabarrus Catawba Cumberland Duplin Halifax Haywood Hertford Lee Martin New Hanover Onslow Pitt Randolph Robeson Rowan Sampson Surry and Wilkes Counties and 6 75% ( 0675) in all other counties and enter the amount 2 Multiply Line 3 by 7 25% ( 0725) in Mecklenburg County 7% ( 07) in Alexander Buncombe Cabarrus Catawba Cumberland Duplin Durham Halifax Haywood Hertford Lee Martin Montgomery New Hanover Onslow Orange Pitt Randolph Robeson Rowan Sampson Surry and Wilkes Counties and 6 75% ( 0675) in all other counties and enter the amount 4 Multiply the amount on Line 2 by the decimal amount from Line 3 Enter the result here and on Line 5 4 N C DePARTMeNT OF ReveNue P O BOx 25000 RAleIgh NC 27640 0100 Page Page Page N C Earned Income Tax Credit 1 Tax Penalties and Interest 1 Pay This Amount 1 Estimated Income Tax 1 NC Nongame and Endangered N C Income Tax Withheld N C Itemized Deductions 7 N C Political Parties Financing Fund N C Public Campaign Fund N o n income pr o duc ing Gen era l l y a Natural Resources The credit is $1 00 per bushel of oyster shells donated The credit is limited to the tax liability and any unused portion of the credit can be carried forward for the succeeding five years NC 40 Individual Estimated Income Tax NC Taxable Income NC Taxable Income ncwildlife org/give Need to Call Us About Need to Call Us About Your next whole dollar no circumstances should both circles be No credit is allowed for payments that are deducted from or not included in your federal gross income for the taxable year For example payments that are not included in federal gross income are premiums paid through an employer sponsored plan in which the payments are excluded from taxable wages (pre taxed dollars) If you claimed a deduction for medical expenses on Federal Schedule A Line 4 or if you claimed a deduction for self employed health insurance premiums on Federal Form 1040 Line 29 you are not entitled to claim this credit However you may claim this credit for any premiums paid for long term care insurance that are not deductible on your federal return because of the age limitations contained in section 213(d)(10) of the Internal Revenue Code No You must file a return if any of the following apply to you Nonresident Aliens: Nonresident aliens are required to file returns at the same time they are required to file their federal returns Nonresidents are not entitled to this tax credit North Carolina Additions To Federal Adjusted Gross Income North Carolina Deductions From Federal Adjusted Gross Income North Carolina did not adopt the 50 percent North Carolina did not adopt the federal five year net operating loss (NOL) carry back provision authorized by the Worker Homeownership and Business Assistance Act of 2009 Relief was to be provided in future years for the portion of the individual s 2008 and 2009 NOL that was not attributable to an Eligible Small Business An addition to federal taxable income was required for the amount of any 2008 and 2009 NOL claimed under WHBAA beyond the standard two year period If you made the required addition you may deduct one third of the 2008 NOL absorbed on your 2003 2004 and 2005 federal returns and one third of the 2009 NOL absorbed on your 2004 2005 and 2006 federal returns on your 2011 2012 and 2013 State returns For additional information see our website www dornc com North Carolina did not adopt the provisions of the North Carolina did not conform to the increased expense deduction or increased investment limit for section 179 property but rather maintained the expense deduction and investment limit allowed under the Internal Revenue Code as of May 1 2011 Any amount added to federal taxable income on your 2010 and 2011 returns may be deducted in five equal installments beginning with the 2011 and 2012 State returns respectively Therefore enter 20 percent of the section 179 expense deduction added back on your 2010 and 2011 State returns North Carolina income tax filers are encouraged to file returns North Carolina Individuals and businesses must pay use tax when retailers do not collect tax on taxable transactions North Carolina Itemized Deductions North Carolina Standard Deduction North Carolina Tax Table North Carolina Tax Table Use the Tax Table beginning on Page 22 to determine your tax if your taxable income on Line 17 is less than $68 000 Be sure to use the correct column in the Tax Table After you have found the correct tax enter that amount on Line 18 North Carolina taxable income North Carolina taxable income you may file a joint State return Once you file a joint return you cannot choose to file separate returns for that year after the due date of the 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 North Carolina use tax is due by individuals and businesses on purchases leases and rentals of tangible personal property and certain digital property not due a refund you may still contribute to this Fund by donating online or mailing your donation directly to the North Carolina Wildlife Resources Note: A short year return does not relate to Carolina taxable income for the tax year see IMPORTANT: Do not enter the amount a taxpayer who files a return as a part year page 4 from your federal income tax return on resident Note: Any amount of the bonus depreciation added to federal adjusted gross income on your 2012 State return may be deducted in five equal installments over your first five taxable years beginning with the tax return for taxable year 2013 Note: If you are filing Form NC 478 series be sure to attach the form to the front of your income tax return number ) number and the amount of refund shown on your return when you call O Box 25000 Raleigh North Carolina 27640 0640 Make your check or money order payable to the NC Department of Revenue Important: The Department will not accept a check money order or cashier s check unless it is drawn on a of $1 900 in your federal adjusted gross income of a change in your accounting period you your federal return Important: If either you or Deductions are not entitled to the standard deduction your spouse is a nonresident and had no North of Form D 400TC to determine the allowable of Low Cost options click on the NCfreefile logo located on our website at of the Internal Revenue Code for the taxable year In the case of a married couple filing a joint return where both spouses are eligible educators the on Line 27d only if the spouses file a joint return Onslow Orange Pitt Randolph Robeson Rowan Sampson Surry and Wilkes Counties and 6 75% ( 0675) or reduce your overpayment You do not have to or resident and were out of the country on the or Surviving Spouse or the elderly Call the IRS at 1 800 829 1040 for a location Other penalties There are other penalties Other Supporting Schedules(If required) Other Tax Payments 1 Out of state retailers that are not engaged in business in this State are not required to collect North Carolina s tax Some out of state retailers voluntarily collect North Carolina tax as a convenience to their customers Out of state retailers include mail order companies television shopping networks firms selling over the internet and other retailers Out of the Country: If you were a U S citizen outside of North Carolina equals or exceeds the amount for his filing status shown in Chart outside the United States and Puerto Rico and Over $25 000 up to $40 000 115 08 Over $40 000 10 07 overpayment is seven years; for overpayments parents federal income $1 900 Part Year Resident/Nonresident Worksheet Column A Column B Part year residents and nonresidents enter the decimal amount from Line 16 of Form D 400 (If Line 16 is more than 1 0000 skip Lines 3 and 4 and enter the amount from Line 2 on Line 5) 3 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 51 through 53 on Page 4 of Form D 400 See the instructions for Lines 51 and 52 on Page 15 Part year residents and nonresidents should read the instructions listed on Page 7 for additional information and complete the worksheet for Lines 51 and 52 on Page 16 party is defined under election laws of this State pay for use by the Democratic Republican or Pay your current year individual income tax D 400V Amended Individual Income Payment VoucherPay the tax on your individual income tax amended return Pay your individual estimated income tax payments online payment penalty Penalties and Interest Penalties and Interest 6 personalized payment voucher Form D 400V by plus $300 plus $300 Gross income was more than portion of federal gross income as adjusted that is subject to North Carolina income tax After you complete the worksheet enter the amount portion of this credit may be carried forward for 4 Multiply the amount on Line 2 by the decimal amount the next succeeding five years Complete the from Line Enter the result here and on Line 4 Adoption Tax Credit Worksheet to determine Prewritten software including electronic downloads of software prices are listed from lowest to highest on our website To access the list Print letters and numbers like this: Private Retirement Benefits If you received retirement benefits from one or more private retirement plans other than federal state or local government retirement plans you may deduct the amount included in federal adjusted gross income or $2 000 whichever is less Married individuals filing a joint return where both received such retirement benefits may each deduct up to $2 000 for a potential deduction of $4 000 programs offer free Federal and State tax preparation and electronic filing for property is eligible for 100 percent expensing if placed in service before January 1 2013 Any provide payments after self employment ends provided however this shall include only those purchased leased or rented inside or outside this State for storage use or consumption in North Carolina Use tax is due on taxable services sourced to Qualifying Widow(er) (age 65 or over) $ 9 100 Qualifying Widow(er) with dependent child $ 8 500 Railroad Retirement Act benefits include railroad unemployment insurance benefits and railroad sickness benefits recent general election for Governor Refund? regular due date of your return (April 15) you are granted an automatic 4 month extension for filing your North Carolina return if you fill in the Out of the Country circle on Page 1 of remaining tax due rescue squad worker who attended at least 36 resulting from capital loss or net operating loss carrybacks the period of time is three years from the due date of the return for the year in which the loss was incurred rather than three years from the due date of the return for the year to which the loss is carried back Retirement Benefits Retirement benefits also include amounts received from an individual retirement account or from an individual retirement annuity (IRA) and long term disability benefits received under the Disability Income Plan of North Carolina Retirement benefits do not include short term disability benefits from the Disability Income Plan of North Carolina or distributions paid to an employee from an employer s retirement plan because of a change in the structure of a corporate employer Retirement Benefits Worksheet You Your Spouse return and itemizes deductions return enter your North Carolina withholding on return may make a spousal designation only if their return to receive a refund return where both spouses report a net business income the maximum dollar amount applies separately to each spouse s net business income included in federal adjusted gross income not to return) for contributions made during the taxable Revenue Code Section 6015 Rico The time for payment of the tax is also Ringtones Robeson Rowan Sampson Surry and Wilkes Counties and 6 75% ( 0675) in all other counties and Round off to the nearest whole dollar Drop amounts under 50 cents and increase amounts from 50 cents to 99 cents to the Sales or recharges of prepaid telephone calling cards and phones Savings Program NC 529 Plan) regardless of See Page 16 for information about tax credits Complete Form D 400TC Individual Tax Credits if you are entitled to one or more of the credits See Page 17 for information about the State separate return and itemizes deductions Service is available 24 hours a day seven days a week You will need the first social security Severance wages do not include payments that represent compensation for past or future services Compensation for past or future services includes payment for accumulated sick leave vacation time other unused benefits bonuses based on job performance or payments in consideration of any agreement not to compete share of S Corporation income or your pro rata share of the net corporate tax paid by the S Corporation to another state that taxes the corporation rather than the shareholder Attach a schedule to your return showing the total amount of tax paid to the other state by the S Corporation and how your pro rata share of the income tax paid to North Carolina share of the tax was determined shareholder of an S corporation enter your should fill in the circle above the deceased taxpayer information on Page 1 and sign the return When filing a separate return for a decedent who was Single $ 5 500 Single (age 65 or over) $ 6 250 Single 1 $3 750 2 $4 500 Single dependents Were you either age 65 or older or blind? Single Up to $15 000Over $15 000 up to $24 000Over $24 000 13 115 10 09 08 07 site preparation including equipment that may be attached to equipment that you already own; Small Business Jobs Act of 2010 which extended the 50 percent bonus depreciation through 2011 or the Tax Relief Act of 2010 which doubled and extended bonus depreciation from 50 percent to 100 percent for qualified property acquired and placed in service after September 8 2010 and before January 1 2012 The Tax Relief Act makes 50 percent bonus depreciation available for qualified property placed in service after December 31 2011 and before January 1 2013 Social Security and Railroad Social security and railroad retirement benefits are not subject to State income tax Enter social security number of each spouse on the return Both spouses are jointly and severally liable for the tax due on a joint return unless one software package spouse qualifies for innocent spouse relief for Standard Deduction Chart for People Age 65 or Older or Blind State and local income taxes on Line 5* of the federal Schedule A and any foreign income taxes included onLine 8* of federal Schedule A 4 State return of 50% of the allowable adoption tax States and Puerto Rico or you are in military service outside the United States and Puerto Status Statute of Limitations Statute of Limitations 6 subject to both a late filing penalty and a late Substitute Returns 3 Subtract Line 4 from Line 3 and enter the result rounded to the nearest whole dollar here and on Form D 400 Line 21 Subtract line 5 from line 1 and enter the result here but not less than zero Enter this amount on Line 11 of your Form D 400 6 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 Superior Court of the county in which the taxpayer resided sure to use separate worksheets to determine the separate credits for each state or country Susan age 10 received $2 000 in interest income in 2012 She had no other income Her parents include $100 ($2 000 $1 900) of her income in their federal adjusted gross income In figuring their State taxable income Susan s parents must add $1 400 to federal adjusted gross income in figuring their Susan s standard deduction 500 Susan s unearned income $2 000 Tax Credits 16 tax credits is less than $1 000 Complete Form D 422 to see if you owe interest Enter the interest on Line 27d The interest will increase your tax liability tax from the original due date of the return until Tax Rate Schedule 30 Tax Rate Schedule Use the Tax Rate Schedule on Page 30 to calculate your tax if your taxable income is $68 000 or more Enter the amount on Line 18 tax return and both of you were residents of North Carolina or both of you had North Carolina taxable income Tax Table Continued Tax Table Continued Tax Withheld 1 taxpayer who is not allowed a federal income tax taxpayers with low or moderate income disabilities non English speaking Telephone Numbers 3 Maintaining Records 3 Important Notice Regarding than the qualified higher education expenses of the designated beneficiary unless the withdrawal the allowable credit the amount of property taxes paid on farm machinery or attachments and repair parts for the amount of your contribution on Line 31 The credit is 15% of the premiums paid but may not exceed $350 for each qualified long term care insurance contract for which a credit is claimed The credit may be claimed only if you are the first purchaser of the equipment and may not be claimed if you purchased the equipment for use outside of North Carolina Any excess credit may be carried forward for the next succeeding five years The basis in any equipment for which a credit is allowed must be reduced by the amount of the credit The credit may not exceed the tax liability for the tax year reduced by other tax credits Any unused portion of the credit may be carried forward for the next succeeding five years the designated beneficiary The difference in the child s standard deduction of The estimated amount is 0675% ( 000675) of North Carolina taxable income If you Taxable Income believe the estimate from the table is too high for your out of state purchases you may estimate what you think you owe The federal Small Business Jobs Act of 2010 extended the 50 percent bonus depreciation through 2011 Subsequent to this Act the federal Tax Relief Act of 2010 extended the bonus depreciation from 50 percent to 100 percent for qualified property acquired and placed in service after September 8 2010 and before January 1 2012 The Act makes 50 percent bonus depreciation available for qualified property placed in service after December 31 2011 and before January 1 2013 Certain long lived property and transportation property is eligible for 100 percent expensing if placed in service before January 1 2013 North Carolina did not adopt the bonus depreciation provisions under IRC sections168 (k) and 168(n) of these Acts Therefore if you deducted the bonus depreciation under IRC sections 168(k) or 168(n) on your 2012 federal return you must add to federal adjusted gross income 85% of the amount deducted This adjustment does not result in a difference in basis of the affected assets for State and federal income tax purposes The following tax credits are available as incentives to new and expanding businesses or for investing in renewable energy property or low income housing If you believe you are entitled to one or more of the tax credits contact the Department for Form NC 478 Series or you may download the forms from our website at www dornc com Form NC 478 Series is used to calculate and report tax credits that are limited to 50% of your tax less the sum of all other tax credits that you claim Complete the form and attach it to the front of your income tax return The forms in this booklet are designed for electronic scanning that permits faster processing with fewer errors To avoid unnecessary delays caused by manual processing please follow the guidelines below: The information contained in this booklet is to be used as a guide in the preparation of a North Carolina individual income tax return and is not intended to cover all provisions of the law The larger of Plus This amount: The Military Spouses Residency Relief Act of 2009 prohibits North Carolina from taxing the income earned for services performed in North Carolina by a spouse of a servicemember stationed in North Carolina if (1) the servicemember is present in North Carolina solely in compliance with military orders; (2) the spouse is in North Carolina solely to be with the servicemember; and ( ) the spouse is domiciled in the same state as the servicemember If all three of the conditions are met an employer is not required to withhold North Carolina tax from wages paid to such military spouses A spouse who does not meet these requirements should see Information for Part Year Residents and Nonresidents below regarding the filing of their return The Act does not apply to military spouses who are domiciled in North Carolina Withholding from wages paid to military spouses domiciled in North Carolina is still required The minimum gross income filing requirements The references to line numbers on federal from your federal return If federal adjusted deduction worksheet on Page 9 If you did not income tax forms were correct at the time of gross income is a negative number enter the itemize your deductions on your federal return printing If they have changed and you are negative amount and fill in the circle to indicate you may take the standard deduction on your unable to determine the proper line to use that the amount is negative (Note: If you are North Carolina return If you itemized on your please contact the Department of Revenue completing a web fill in form on the Department s federal return you may either itemize or claim the standard deduction However if you are (1) The starting point for the computation of North Carolina taxable income has changed from federal taxable income to federal adjusted gross income The State credit is 5% ( 05) of the federal earned income tax credit allowed under Section 32 of the Code If you are eligible for the federal earned income tax credit complete Part 5 of Form D 400TC to determine your State credit The tax credit for small businesses that pay N C unemployment insurance has expired the tax is paid If you are unable to file the return within the automatic 4 month extension period an additional 2 month extension may be obtained by following the provisions in the first paragraph of this section; however Form D 410 must be filed by the automatic 4 month extended date of August 15 the total number of voters who voted in the most The total retirement benefits deduction may not exceed $4 000 per taxpayer For married couples filing a joint return where both spouses received retirement benefits the deduction applies separately to each so that the maximum deduction on a joint return is $8 000 The use tax is calculated at the same rate as the sales tax For January 1 2012 through March 31 2012 the rate was 7 25% in Mecklenburg County 7% in Alexander Cabarrus Catawba Cumberland Duplin Halifax Haywood Hertford Lee Martin New Hanover Onslow Pitt Randolph Robeson Rowan Sampson Surry and Wilkes Counties and 6 75% in all other counties For April 1 2012 through December 31 2012 the rate was 7 25% in Mecklenburg County 7% in Alexander Buncombe Cabarrus Catawba Cumberland Duplin Durham Halifax Haywood Hertford Lee Martin Montgomery New Hanover Onslow Orange Pitt Randolph Robeson Rowan Sampson Surry and Wilkes Counties and 6 75% in all other counties If you paid another state s sales or use tax that was legally due on out of state purchases that amount may be credited against the North Carolina use tax due You may not claim a credit for sales tax or value added tax paid to another country the worksheet on Page 16 to determine the through withholding estimated tax payments or tips professional fees scholarships that must be included in income and other To amend returns for tax years 2008 and prior use Form D 400X Amended North Carolina Individual Income Tax Return To amend returns for tax years 2009 through 2011 you must complete a corrected Form D 400 Individual Income Tax Return with the amended indicator filled in for the tax year you are amending You must also complete Form D 400X WS Worksheet for Amending Individual Income Tax Return and attach it to the front of the corrected D 400 Individual Income Tax Return Do not send a copy of the original return Important: For tax year 2012 use Form D 400X Amended North Carolina Individual Income Tax Return for filing a 2012 amended return Amended returns on which you owe additional tax are required to be filed and the tax paid within three years after the date on which the original return was filed or within three years from the date required by law for filing the return whichever is later To be eligible for the credit you must file Form D 499 Application for Tax Credit for Qualified Business Investments with the Secretary of Revenue The application should be filed on or before April 15 and no later than October 15 of the year following the calendar year in which the investment was made An application filed after October 15 will not be accepted See Page 2 of Form D 499 for additional rules and regulations for claiming the credit The allowable credit should be shown on Form D 400TC Line 24 You must attach a copy of the qualified business tax credit approval letter from the Department of Revenue to verify the credit claimed on the return To calculate your tax use one of the following methods: To determine North Carolina taxable income you must make an addition to federal adjusted gross To find out if you qualify for Free File please review the Quick Guide to Eligibility Requirements for Free File and Low Cost by clicking on the on the NCfreefile logo located on our website at http://www dornc com/ To support the credit a taxpayer must obtain a certification by the Department of Environment and Natural Resources stating the number of bushels of oyster shells that were donated A taxpayer who claims the credit must include in other additions any amount deducted for the donation of the oyster shells to the extent a deduction has not been claimed in determining federal adjusted gross income This deduction is allowed only to the extent the to your federal adjusted gross income in figuring Total itemized deductions on Line 29* of federal Schedule A 1 Track the status of your current individual income tax refund Tax Return U S (domestic) bank and the funds are payable in U S dollars under North Carolina law are different from the unearned and earned income Unearned income includes taxable interest dividends capital gains pensions United States Armed Forces Pay Unless otherwise stated the tax credits described in these instructions may not exceed the tax liability forthe tax year reduced by other tax credits Up to $25 000 13 09 up to $50 000 of net business income included Use black or blue ink only Do not use red ink or pencil Use capital letters Use if your taxable income is less than $68 000 If $68 000 or more use the Tax Rate Schedule Use Tax Table Use Tax Use Tax Use Tax Worksheet 2 Taxpayers Who Do Not Have Records of All Out of State Purchases Use Tax Worksheet Taxpayers Who Have Records of All Out of State Purchases Use Your ComputerVisit our website at www dornc com to access E File services available at no cost to eligible taxpayers or use a commercial tax preparation software for a modest fee A link to approved software products sites is located on our website verify the amount claimed visiting www dornc com VITA/TCE volunteer firefighter or an unpaid volunteer Volunteer Income Tax Assistance/Tax Counseling for the Elderly (VITA/TCE) volunteer rescue squad worker In the case of a was due to the death or permanent disability of was later withdrawn and used for purposes other 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 website enter a minus sign to indicate a negative were a nonresident and you received income from North Carolina sources you must complete What you should send us What You Should Send Us 31 When filing a joint return include the name and 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 When to File 5 Where s My Refund? D 410 Application for Extension for Filing Individual Income Who is required to file a North Carolina individual income tax return? Wildlife Fund 1 with educational materials about voter registration the role of the appellate courts and the candidates seeking election as appellate judges in North Carolina Three dollars from the taxes you pay will go to the Fund if you mark an agreement Regardless of what choice you make your tax will not increase nor will any refund be reduced with Form D 410 by the original due date Worksheet for Determining Tax Credit for Premiums Paid on Long Term Care Insurance Contracts Worksheet in determining the amount to enter worksheet on the next page whichever applies You may deduct the N C standard deduction to determine the amount of your North Carolina Enter your federal adjusted gross income or itemized deductions using the itemized standard deduction to enter on line 11 Write your numbers in the boxes like this: www dornc com Click Electronic Services and select Individuals www dornc com The automated refund inquiry line 1 877 252 4052 (toll free) will also give Y ou ma y de duc t u p to $ 35 00 0 of an y severance wages you received as a result of your permanent involuntary termination from employment through no fault of your own The severance wages deducted as a result of the same termination may not exceed $35 000 for all taxable years in which the wages were received Stay on pay does not qualify for the deduction year to an account in the Parental Savings Trust Fund of the State Education Assistance Yes You must file a return if any of the following apply Yes You must file a return if any of the following apply to you You and your spouse must file a joint North Carolina return if you file a joint federal income 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 You are allowed a credit for constructing a poultry composting facility in North Carolina for the composting of poultry carcasses from commercial poultry operations The credit is 25% of the installation materials and equipment costs of construction paid during the taxable year not to exceed $1 000 for any single installation The portion of construction costs represented by State or federal agency provided funds cannot be used in determining the credit The credit may not exceed the tax liability for the year reduced by other tax credits and any unused credit may not be carried over to another tax year You are allowed a credit for unharvested crops which are donated to a qualified charitable organization The credit is 10% of the season average price of the crop as determined by the North Carolina Crop and Livestock Reporting Service of the North Carolina Department of Agriculture and Consumer Services or the average price of the crop in the nearest local market for the month in which the crop is gleaned if the Crop and Livestock Reporting Service does not determine the season average price Any unused portion of the credit can be carried forward to the next succeeding five years You are allowed a tax credit for constructing You are not required to send a payment of the tax you estimate as due to receive the extension; however it will benefit you to pay as much as you can with the extension request An extension of time for filing the return does not extend the time for paying the tax If you do not pay the amount due by the original due date you will owe a 10 percent late payment penalty and interest The late payment penalty will not be due You are required to pay estimated income tax if the tax shown due on your return reduced by your North Carolina tax withheld and allowable tax credits is $1 000 or more regardless of the amount of income you have that is not subject to withholding Each payment of estimated tax must be accompanied by Form NC 40 North Carolina Individual Estimated Income Tax If you are filing estimated tax for the first time You can also pay by check or money order Do not send cash The Department will not accept a check money order or cashier s check unless it is drawn on a U S (domestic) bank and the funds are payable in U S dollars Make your check or money order payable to the N C Department of Revenue for the full amount due Write 2012 D 400 and your name address and social security number on your payment If you are filing a joint return write both social security numbers on your payment in the order that they appear on the return If you do not pay your tax online you may go to our website and generate a personalized Form D 400V Enclose the voucher with your return and payment and mail to the address listed on page 4 of Form D 400 If you use tax software to prepare your return be sure to include with your return and payment the Form D 400V generated by the You can check the status of your refund at You may also 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 You may also pay electronically or generate a You May Be Eligibleto E File for Free! To find out if you qualify for FREE or LOW COST e filing weencourage you to click on the NCfreefile logo located on ourwebsite at Free You may claim an adoption tax credit on your You may deduct a portion of other retirement benefits included in federal adjusted gross income Retirement benefits are amounts paid by an employer to a former employee or to a beneficiary of a former employee under a written retirement plan established by the employer to provide payments to an employee or beneficiary You may deduct up to $2 500 ($5 000 on a joint You may designate $3 00 of the taxes you You may designate $3 00 of the taxes you pay to this Fund (Married couples filing a joint return may each make a spousal designation if their income tax liability is $6 00 or more ) The N C Public Campaign Fund provides an alternative source of campaign money to qualified candidates who accept strict campaign spending and fund raising limits The Fund also helps finance a Voter Guide You may itemize your deductions on your North Carolina return ONLY if you itemized your deductions on your federal return If on your federal return you deduct state and local taxes from Line 5 of Federal Schedule A and any foreign income taxes included on Line 8 of Federal Schedule A use the worksheet below to calculate your North Carolina itemized deductions Otherwise your North Carolina itemized deductions are the same as your federal itemized deductions You mus t us e the ap pr opria te c hart or You must make certain adjustments to your federal adjusted gross income (Line 6) in arriving at your modified adjusted gross income (Line 10) The law may require other adjustments that are not included in these instructions Follow the Line Instructions beginning on this page to determine the adjustments that apply to you You should prepare your estimated tax carefully both to avoid having to pay a large amount of tax when you file your return and to avoid owing interest for underpayment of estimated income tax Payment of estimated tax does not relieve you of your responsibility for filing a return if one is due You should report use tax on purchases of food subject to the reduced rate of tax on Form E 554 and use tax on purchases of boats and aircraft on Form you the status of your current refund You can also obtain amended return refund information Your election to contribute to the Fund cannot your federal adjusted gross income must be added your federal return reflects a North Carolina your income level your main place of work is outside the United your North Carolina taxable income Your Refund? 5 your return is filed after the due date (including your return Out of the Country means you live Your tax is