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

D-400 filers must complete lines 32 through 36 on page 3 of the form. Enter the federal standard deduction amount on line 32. This amount is on line 40a of Federal Form 1040 or line 24a of Federal Form 1040A. If you are single and filed Federal Form 1040EZ enter 5,700 or the amount from line 5 of Form 1040EZ, whichever is less. If you are married filing jointly and filed Form 1040EZ enter $11,400 or the amount from line 5 of Form 1040EZ, whichever is less.

Enter your North Carolina standard deduction on line 33. The standard deduction for taxpayers filing:

Subtract line 33 from line 32 and enter the difference on line 34. Skip line 35 and enter the amount from line 34 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 shown above. See 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. You may also view the instruction booklet by clicking the Tax Forms tab at the top of this screen. Select Individual Income, Form D-401.

Note: Federal law provides an additional standard deduction for (1) sales or excise taxes paid on new motor vehicle purchases and (2) real property taxes paid by homeowners who claim the basic standard deduction. North Carolina has not adopted these provisions of federal law. Therefore, the North Carolina standard deduction cannot be increased by the additional federal standard deduction for the sales taxes paid on the purchase of a new vehicle or for real property taxes.

Last modified on: 12/18/09 08:28:02 AM.