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:
| Single |
is |
$3,000 |
| Married filing jointly or qualifying widow(er) |
is |
6,000 |
| Married filing separately |
|
|
• If spouse does not claim itemized
deductions |
is |
3,000 |
• If spouse claims itemized deductions |
is |
0 |
| Head of household |
is |
4,400 |
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.
|