Income Tax Surtax

A surtax is due for tax years 2009 and 2010 if your North Carolina taxable income exceeds a certain amount. Complete Step 1 to determine if you owe the surtax.

Step 1.

Is the amount on Line 13, Form D-400, more than the amount shown below for your filing status?

Married Filing Jointly/Qualifying Widow(er)
$100,000
Head of Household
$ 80,000
Single
$ 60,000
Married Filing Separately
$ 50,000

Yes – Use the Surtax Percentage Table below to determine your applicable percentage and compute the surtax in Step 2 below. Enter the surtax on Line 15, Form D-400. (see examples below)

No – Skip Step 2. You do not owe the surtax. Do not enter an amount on Line 15, Form D-400.

Surtax Percentage Table
 
If Filing Status is And NC Taxable Income on Line 13, Form D-400 is The Applicable Percentage is
Married Filing Jointly/Qualifying Widow(er) Greater than $100,000 but does not exceed $250,000
2%
Greater than $250,000
3%
Head of Household Greater than $80,000 but does not exceed $200,000
2%
Greater than $200,000
3%
Single Greater than $60,000 but does not exceed $150,000
2%
Greater than $150,000
3%
Married Filing Separately Greater than $50,000 but does not exceed $125,000
2%
Greater than $125,000
3%

Step 2. Surtax Computation

__________
X
__________
=
__________
NC income tax
Applicable percentage
Surtax
(Enter amount from Line 14, Form D-400)
(from table above)
(Enter this amount on Line 15, Form D-400)

Example 1: If your filing status is single and your NC taxable income on Line 13, Form D-400, is $75,000, your income tax on Line 14, Form D-400, is $5,235 and your surtax is $105 ($5,235 x 2%).

Example 2: If your filing status is single and your NC taxable income on Line 13, Form D-400, is $175,000, your income tax on Line 14, Form D-400, is $12,985 and your surtax is $390 ($12,985 x 3%).