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

D-400 filers must complete lines 31 through 35 on page 3 of the form. Enter the federal standard deduction amount on line 31. This amount is on line 40 of Federal Form 1040 or line 24 of Federal Form 1040A. If you are single and filed Federal Form 1040EZ enter 5,800 or the amount from line 5 of Form 1040EZ, whichever is less. If you are married filing jointly and filed Form 1040EZ enter $11,600 or the amount from line 5 of Form 1040EZ, whichever is less.

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

Subtract line 32 from line 31 and enter the difference on line 33. Skip line 34 and enter the amount from line 33 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 shown above. See 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. 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.

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