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

D-400 filers must complete lines 32 through 36 on page 3 of the form. Enter the federal itemized deduction amount on line 32. This amount is on line 40a of federal form 1040.

Enter your North Carolina standard deduction on line 33. 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 33. Subtract line 33 from line 32 and enter the difference on line 34.

On line 35, enter the state and local taxes from line 5 of Federal Schedule A, new motor vehicle taxes from Line 7 of Federal Schedule A, and any foreign income taxes included on line 8 of Federal Schedule A. Compare line 34 and line 35 and enter the smaller amount on line 36. Add this amount to any other additions to federal taxable income and enter the total on line 42. The amount on line 42 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 9 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: 12/18/09 08:28:02 AM.