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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 51 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 both taxpayer and spouse (if MFJ) are full-year residents, D-400TC line 16 must equal D400TC line 18, and D-400TC line 17 must be zero or blank. If either taxpayer or spouse (if MFJ) is not a full-year resident, both D-400TC line 17 and D-400TC line 18 must equal D-400TC line 16 multiplied by D-400 line 12(or multiplied by 1.0000 if D-400 line 12 is greater than 1.0000). |
| 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, D-400TC line 13 must equal D-400TC line 15, and D-400TC line 14 must be zero or blank. If either taxpayer or spouse (if MFJ) is not a full-year resident, both D-400TC line 14 and D-400TC line 15 must equal D-400TC line 13 multiplied by D-400 line 12(or multiplied by 1.0000 if D-400 line 12 is greater than 1.0000). |
| 9010* | When line 18 of the D-400 is less than line 22, then lines 23a and 23b must be blank or zero. |
| 9011* | The sum of lines 19a through 21 must equal line 22 of the D-400. |
| 9012* | When line 18 of the D-400 is more than line 22, then line 18 minus line 22 must equal line 23a. |
| 9013* | When line 18 of the D-400 is more than line 22, then lines 25 through 29 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 6, 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 51 through 53 of the D-400 cannot be blank or zero and line 12 must equal line 53. |
| 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 31 of the D-400, either positive or zero. |
| 9022* | Line 34 must equal the lesser of lines 32 or 33 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 51 of the D-400 divided by line 52 must equal line 53 rounded to four decimal places. |
| 9027* | When an amount is present on line 51 of the D-400, an amount must be on line 52. |
| 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 40 of the D-400. |
| 9042* | Line 9 of the D-400 must equal line 50 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 51 through 53 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 22, then the sum of lines 23a through 23c must equal line 24. |
| 9049* | When line 18 of the D-400 is less than line 22, then line 22 minus lines 18 and 23c must equal line 25 if the result is greater than zero. |
| 9050* | When line 18 of the D-400 is less than line 22, then line 22 minus lines 18 and 23c must equal line 24 if the result is less than zero. |
| 9051* | Line 26 of the D-400 plus line 27 must equal line 28. |
| 9052* | Line 28 of the D-400 must be less than or equal to line25. |
| 9053* | Line 25 of the D-400 minus line 28 must equal line 29. |
| 9054* | Line 30 of the D-400 minus line 31 must equal line 32. (Note: Line 32 cannot be less than zero.) |
| 9055* | The sum of lines 34 through 39 of the D-400 must equal line 40. |
| 9056* | The sum of lines 41 through 49of the D-400 must equal line 50. |
| 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. |
| 9077** | If a taxpayer and spouse (if MFJ) are full-year residents, D-400 line 21 must equal D-400TC line 38, and D-400TC line 39 must be zero or blank. |
| 9078** | If either taxpayer or spouse(if MFJ) is not a full-year resident, both D-400 line 21 and D-400TC line 39 must equal D-400TC line 38 multiplied by D-400 line 12 (or multiplied by 1.0000 if D-400 line 12 is greater than 1.0000). |
| 9079** | D-400TC line 38 must equal D-400TC line 37 multiplied by 3.5%(0.035) |
* = Revised
** = New
