Chapter 10

Helpful Tips

This section lists tips to help you avoid the errors that were found in 2006 test and production e-filed returns.

• Clearly define in your software how to enter and transmit a State Only return.
• The most common error found during testing was the formatting of the Federal Adjusted Gross Income.
• Use of a Paid Tax Preparer field (IRS field 0305a) was not completed. Required field.
• As specified in Chapter 12 of this handbook, a complete copy of the federal return must be included in the unformatted state record.  See Chapter 12 for further details about the federal data and the unformatted state record.
• Do not allow a social security number in the spouse field if the filing status is not MFJ.

• Your software must comply with the edits and crosschecks in Chapter 11 of this handbook and the field description requirements in the North Carolina generic record layout.
• A negative sign (-) should not appear on line 15, Total Tax Credits. There should never be a negative tax credit.
• Do not allow Mr., Mrs., or Miss in the taxpayer name fields.
• Do not allow an amount to be entered on Line 15 of Form D-400 unless the Form D-400TC has been completed and is present.
• Please respond in a timely manner when we make you aware of problems with your software.
• Watch for fields that require you to right-justify, left-justify, or zero-fill.
• Please regression test after making changes and corrections to your software packet during production.
• Remember: You must complete the Forms testing process in order to get your software approved to allow for paper filing.
• To assist in the PATS testing process, it may be helpful to have a person on staff that is familiar with tax law assisting the programmer.
• Acknowledgments should be sent to the transmitters on a timely basis.
• Form NC-8633, Application to Participate in the Electronic Filing Program, is not needed to participate in the North Carolina Fed/State cooperative program.  A new or revised federal application should not be submitted.

• Clearly state in your software packet that amended returns should be submitted on Form D-400X.  Taxpayers should not mail a copy of a corrected D-400.
• Miscellaneous lines on Form D-400TC (i.e. Part I, Line 4) should not be populated unless the taxpayer is claiming a tax credit(s) and the D-400TC is required.