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Tax Professionals Handbook Chapter 13
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| 9000 | Duplicate return. |
| 9001 | If the filing status is other than Married Filing Jointly, only the primary taxpayer name and SSN must be present. |
| 9002* | The Primary SSN cannot be blank or zero and must be valid. |
| 9003* | If the filing status is Married Filing Jointly, the spouse SSN and spouse name must be present and the SSN must be valid. |
| 9004* | If either a taxpayer or spouse (if MFJ) is not a full-year resident, then line 49 cannot be blank or zero. |
| 9005 | When line 6 of the D-400TC is greater than zero, then all of lines 1 through 4 of the D-400TC cannot be blank or zero and line 7b must equal one. |
| 9006 | The sum of D-400TC lines 7a, 15, and 18 must equal line 19 of the D-400TC. |
| 9007 | If a taxpayer and spouse (if MFJ) are full-year residents, then line 16 and line 18 of the D-400TC should equal. If either a taxpayer or spouse (if MFJ) is not a full-year resident, then the amount on line 17 of the D-400TC should equal line 16 of the D-400TC multiplied by line 12 of the D-400. Then line 17 and line 18 of the D-400TC must equal. |
| 9008 | When the filing status equals Single and the AGI is greater than or equal to $60,000 or Married Filing Jointly and the AGI is greater than or equal to $100,000 or Married Filing Separately and the AGI is greater than or equal to $50,000 or Head of Household and the AGI is greater than or equal to $80,000 or Qualifying Widow(er) with Dependent Child and the AGI is greater than or equal to $100,000 on the D-400, then lines 16 through 18 of the D-400TC must be zero or blank. |
| 9009 | If a taxpayer and spouse (if MFJ) are full-year residents, then line 13 and line 15 of the D-400TC should equal. If either a taxpayer or spouse (if MFJ) is not a full-year resident, then the amount on line 14 of the D-400TC should equal line 13 of the D-400TC multiplied by line 12 of the D-400. Then line 14 and line 15 of the D-400TC must equal. |
| 9010 | When line 18 of the D-400 is less than line 21, then lines 22a and 22b must be blank or zero. |
| 9011 | The sum of lines 19a through 20d must equal line 21 of the D-400. |
| 9012 | When line 18 of the D-400 is more than line 21, then line 18 minus line 21 must equal line 22a. |
| 9013 | When line 18 of the D-400 is more than line 21, then lines 24 through 28 must be blank or zero. |
| 9014 | An amount must be present on line 6 of the D-400, either positive, negative or zero. |
| 9015 | Line 6 plus line 7 must equal line 8 and line 8 minus line 9 must equal line 10 of the D-400. (Note: Lines 7 and 9 can be positive or zero and lines 8 and 10 can be positive, negative or zero.) |
| 9016* | If either a taxpayer or spouse (if MFJ) is not a full-year resident, then all of lines 49 through 51 of the D-400 cannot be blank or zero and line 12 must equal line 51. |
| 9017 | Lines 10 and 11 of the D-400 must equal. |
| 9018* | Line 15 of the D-400 must equal line 36 of the D-400TC. |
| 9019 | Line 14 minus line 15 must equal line 16 of the D-400. |
| 9020 | Line 16 plus line 17 must equal line 18 of the D-400. |
| 9021 | An amount must be present on line 30 of the D-400, either positive or zero. |
| 9022 | Line 33 must equal the lesser of lines 31 and 32 of the D-400. |
| 9023 | An amount must be present for Federal Adjusted Gross Income on the D-400, either positive, negative, or zero. |
| 9024 | The residency status of the taxpayer and spouse (if MFJ) must be present. |
| 9025 | A filing status must be present. |
| 9026* | Line 49 of the D-400 divided by line 50 must equal line 51 rounded to four decimal places. |
| 9027* | When an amount is present on line 49 of the D-400, an amount must be on line 50. |
| 9028 | If a taxpayer is a part-year resident, the beginning and ending dates of residency must be present. If the spouse is a part-year resident, the beginning and ending dates of residency must be present. |
| 9029 | Line 2 of the D-400TC divided by line 1 of the D-400TC must equal line 3 of the D-400TC rounded to four decimal places. |
| 9030 | Line 4 of the D-400TC must equal line 14 of the D-400. |
| 9031 | Line 3 of the D-400TC multiplied by line 4 of the D-400TC must equal line 5 of the D-400TC. |
| 9032 | Line 7a of the D-400TC must be equal to the lesser of line 5 or line 6 of the D-400TC. |
| 9033 | Line 9 of the D-400TC must be less than or equal to line 8 of the D-400TC. |
| 9034 | Line 11 of the D-400TC must equal line 8 minus line 9 of the D-400TC. |
| 9035* | Line 32 of the D-400TC must equal the total of lines 19, 20b, 21, 22, 23, 24, 25, 26b, 27b, 28b, 29b, 30, and 31 of the D-400TC. |
| 9036* | Line 34 of the D-400TC must be equal to the lesser of lines 32 and 33. Also, the sum of lines 34 and 35 must equal line 36 of the D-400TC. |
| 9037* | When line 33 of the D-400TC is blank, then line 36 of the D-400TC must be blank. |
| 9038* | When line 32 or line 35 of the D-400TC is greater than zero, then line 33 of the D-400TC must equal line 14 of the D-400. |
| 9039 | The NC Public Campaign Fund election for the taxpayer or spouse (if MFJ) or both is not valid. |
| 9040 | The NC Political Party Financing Fund election for the taxpayer or spouse (if MFJ) or both is not valid. |
| 9041 | Line 7 of the D-400 must equal line 38 of the D-400. |
| 9042* | Line 9 of the D-400 must equal line 48 of the D-400. |
| 9043* | If a taxpayer and spouse (if MFJ) are full-year residents, then line 11 of the D-400 must equal line 13 and all of lines 12 and 49 through 51 of the D-400 must be blank. |
| 9044 | If either a taxpayer or spouse (if MFJ) is not a full-year resident, then line 11 of the D-400 multiplied by line 12 must equal line 13. |
| 9045 | If line 13 of the D-400 is greater than or equal to $10, then an amount must be present on line 14 of the D-400. |
| 9046 | If the filing status is not Married Filing Jointly, then line 19b of the D-400 (spouse withholding) must be blank or zero. |
| 9047 | The indicator denoting an exception to underpayment of estimated income tax is not valid on the D-400. |
| 9048 | When line 18 of the D-400 is more than line 21, then the sum of lines 22a through 22c must equal line 23. |
| 9049 | When line 18 of the D-400 is less than line 21, then line 21 minus lines 18 and 22c must equal line 24 if the result is greater than zero. |
| 9050 | When line 18 of the D-400 is less than line 21, then line 21 minus lines 18 and 22c must equal line 23 if the result is less than zero. |
| 9051 | Line 25 of the D-400 plus line 26 must equal line 27. |
| 9052 | Line 27 of the D-400 must be less than or equal to line 24. |
| 9053 | Line 24 of the D-400 minus line 27 must equal line 28. |
| 9054 | Line 29 of the D-400 minus line 30 must equal line 31. (Note: Line 31 cannot be less than zero.) |
| 9055 | The sum of lines 33 through 37 of the D-400 must equal line 38. |
| 9056* | The sum of lines 39 through 47 of the D-400 must equal line 48. |
| 9057 | If line 7b of the D-400TC is greater than one, then lines 1 through 6 of the D-400TC must be blank. |
| 9058 | Line 10 of the D-400TC plus line 12 of the D-400TC must equal line 13 of the D-400TC. |
| 9059 | When line 20b of the D-400TC is greater than zero, then line 20a cannot be blank or zero. |
| 9060* | When line 28b of the D-400TC is greater than zero, then line 28a cannot be blank or zero. |
| 9061* | When line 29b of the D-400TC is greater than zero, then line 29a cannot be blank or zero. |
| 9062 | When line 26b of the D-400TC is greater than zero, then line 26a cannot be blank or zero. |
| 9063 | When line 27b of the D-400TC is greater than zero, then line 27a cannot be blank or zero. |
| 9064* | Line 36 of the D-400TC must be less than or equal to line 14 of the D-400. |
| 9065** | The part-year resident dates for the taxpayer or spouse (if MFJ) or both are not valid dates. |
| 9066** | If a taxpayer and spouse (if MFJ) are full-year residents, then the nonresident indicators, part-year resident indicators, and part-year resident dates for the taxpayer and spouse (if MFJ) must be blank. |
| 9067** | If a taxpayer is not a full-year resident, then either the nonresident indicator or the part-year resident indicator and not both must be present. If the filing status is MFJ and the spouse is not a full-year resident, then either the spouse nonresident indicator or the spouse part-year resident indicator and not both must be present. |
| 9068** | If a taxpayer is a nonresident for the entire year, then the part-year resident dates should be blank. If the filing status is MFJ and the spouse is a nonresident for the entire year, then the spouse part-year resident dates should be blank. |
| 9069** | The part-year resident indicator for the taxpayer or spouse (if MFJ) or both is not valid. |
| 9070** | The nonresident indicator for the taxpayer or spouse (if MFJ) or both is not valid. |
| 9071** | The date of death for the taxpayer or spouse (if MFJ) or both is not valid. |
| 9072** | Line 17 cannot be less than zero. |
| 9073** | A numeric field contains invalid data. |
| 9074** | The software used has not been approved for e-file. |
| 9075** | If the taxpayer or spouse is deceased, then a corresponding date of death must be present. If the taxpayer or spouse is not deceased, then the corresponding date of death must be blank. |
| 9076** | The deceased indicator for the taxpayer or spouse (if MFJ) or both is not valid. |
* = Revised
** = New
