Standard Deduction Amount for D-400 Filers Claiming the Itemized Deductions On Your Federal Return

D-400 filers must complete lines 31 through 35 on page 3 of the form. Enter the federal itemized deduction amount on line 31. This amount is on line 40 of federal form 1040.

Enter your North Carolina standard deduction on line 32. The standard deduction for taxpayers filing:

If you are married and filing a separate return for federal tax purposes and your spouse itemizes, or you are a nonresident alien, you are not entitled to the standard deduction. You must enter zero on line 32. Subtract line 32 from line 31 and enter the difference on line 33.

On line 34, enter the state and local taxes from line 5 of Federal Schedule A, and any foreign income taxes included on line 8 of Federal Schedule A. Compare lines 33 and 34 and enter the smaller amount on line 35. Add this amount to any other additions to federal taxable income and enter the total on line 41. The amount on line 41 should then be entered on line 7 of page 1.

If you or your spouse are 65 or older or blind or someone can claim you as a dependent, your North Carolina standard deduction may be different from the amounts previously given. Refer to page 11 of the Individual Income Tax Instruction Booklet for additional information. To order the instruction booklet call toll-free at 1-877-252-3052 or visit a service center.

Last modified on: 01/05/12 03:39:14 PM.