Form D-429 Fillable Worksheet For Determining The Credit For The Disabled Taxpayer, Dependent And/Or Spouse
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2 Enter your federal adjusted gross income from your federal return Form 1040 or 1040A2 D 429 $10 000 $12 000 $16 000 $20 000 (10 ) (11 ) (12 ) (13 ) (14 ) (For taxable year) (If you do not claim the credit for a disabled dependent or a disabled spouse skip Lines 2 through 12 and go to Line 13 ) (IMPORTANT: A part year resident or nonresident who claims a tax credit for the disabled (See the instructions on reverse to determine if you are eligible for either of these credits) (undefined) 1 If you check boxes 2 4 5 6 or 9 on Page 1 of Federal Schedule R enter the amount of the credit 10 13 10 Multiply the number on Line 9 by $4 0010 11 Enter the initial credit for your filing status from the table below11 12 Credit for Disabled Dependent or Disabled Spouse: If Line 10 is more than Line 11 enter zero 13 Add Lines 1 and 12 (Full year residents enter the result here and on Line 25 Part 4 Form 14 If you were a part year resident or a nonresident of North Carolina during the tax year multiply 3 Enter the applicable additions shown on Form D 400 Lines 34 through 38 3 4 Add Lines 2 and 3 4 5 Enter the applicable deductions shown on Form D 400 Lines 40 through 515 6 Line 4 minus Line 5 (Important: If the result on this line is equal to or less than the base 7 Enter the base income amount for your filing status from the table below 7 8 Line 6 minus Line 78 9 Divide the amount on Line 8 by $1 000 and round the result down to the next whole number 9 amount for his filing status the credit is the initial credit amount as shown in the table at the bottom Amount from Line 22 Schedule R: $ 3 = amount the initial credit is reduced by $4 00 for every $1 000 by which the North Carolina adjusted attach Federal Schedule R (Credit for the Elderly or Disabled) to your North Carolina return Child or Married Filing Jointly claim a tax credit on your North Carolina return equal to one third (1/3) of the amount of the federal tax Complete lines 1 and 13 (and 14 if applicable) to determine the tax credit for a disabled taxpayer Complete lines 2 through 13 (and 14 if applicable) to determine the tax credit for a disabled continuous period of not less than 12 months Credit for Disabled Dependent or Disabled Spouse Credit for Disabled Dependent or Disabled Spouse: Credit for Disabled Taxpayer Credit for Disabled Taxpayer: credit If you claim this credit you must attach Federal Schedule R (Credit for the Elderly or Disabled) D 400TC Individual Tax Credits) 13 D 429 Worksheet for Determining the Credit for the dependent and/or spouse Complete separate worksheets for each disabled dependent or spouse disabled as indicated by checking boxes 2 4 5 6 or 9 on page 1 of Federal Schedule R you may Filing Status Initial Credit For a taxpayer whose North Carolina adjusted gross income does not exceed the base income For taxable year from the applicable federal schedule in the space below and divide by 3 gross income exceeds the base income amount Head of Household here If Line 10 is less than Line 11 subtract Line 10 from Line 11 and enter the result here12 If you claim an income tax credit on your federal tax return for being permanently and totally impairment that can be expected to result in death or that has lasted or can be expected to last for a Important: Do not file this form with your North Carolina return Keep it for your records However if you claim this credit you must Income Amount income amount for your filing status skip Lines 7 through 11 and enter on Line 12 below Line 16 ) Married Filing Separately must prorate the credit by multiplying the credit by the decimal amount shown on Form D 400 North Carolina Department of Revenue of page 1 For a taxpayer whose North Carolina adjusted gross income exceeds the base income older no portion of the tax credit is allowed on the North Carolina tax return for being age 65 or older; on your federal return is permanently and totally disabled To qualify for the credit a statement from a or spouse was unable to engage in any substantial gainful activity by reason of a physical or mental Page 2 physician or local health department must be attached to your tax return certifying that the dependent Qualifying Widow(er) With Dependent result here and on Line 25 Part 4 Form D 400TC Individual Tax Credits 14 Single tax credit for a disabled taxpayer the amount on Line 13 above by the decimal amount from Line 16 of Form D 400 and enter the the initial credit from the table below) 6 therefore if you check boxes 1 3 7 or 8 on page 1 of Federal Schedule R you are not entitled to the to your North Carolina income tax return Although the federal tax credit is also allowed for being 65 or Web Disabled Taxpayer Dependent or Spouse Web INSTRUCTIONS You may be entitled to a tax credit if a dependent or spouse for whom you are allowed an exemption