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NC Nonresident and Part-Year Resident

Tax Year 2013

 

This worksheet is used to file the taxpayer's state tax return as a nonresident or part-year resident of North Carolina.

 

Who Must File
Taxpayers who are nonresidents or part-year residents of North Carolina and had North Carolina source income must file a North Carolina income tax return if their income exceeds the following amounts:

  • Single
    • Under age 65 - $5,500
    • Age 65 or over - $6,250
  • Married filing jointly
    • Both under age 65 - $11,000
    • One age 65 or over - $11,600
    • Both age 65 or over - $12,200
  • Married filing separate - $2,500
  • Head of Household
    • Under age 65 - $6,900
    • Age 65 or over - $7,650
  • Qualifying Widow(er)
    • Under age 65 - $8,500
    • Age 65 or over - $9,100
  • Single Dependents
    • Under age 65 and not blind
      • $500 of unearned income,
      • $3,000 of earned income,
      • $500 of total gross income, or
      • $2,750 of earned income plus $250 of unearned income
    • Age 65 or over or blind
      • $1,250 of unearned income,
      • $3,750 of earned income,
      • $1,250 of total gross income, or
      • $2,750 of earned income plus $1000 of unearned income
    • Age 65 or over and blind
      • $2,000 of unearned income,
      • $4,500 of earned income,
      • $1,750 of total gross income, or
      • $2,750 of earned income plus $1,750 of unearned income 

See the 2013 North Carolina Individual Income Tax Instructions for more information and details.

Form D-400
County Select the name of the county from the dropdown list where the taxpayer resided if the taxpayer is filing as a part-year resident. Select "Foreign", which can be found at the end of the list, if the taxpayer is filing as a nonresident.
Changes from Previous Year Check this box if the taxpayer's name, address, or filing status on this return is different from the prior year's NC state return.
First Time Filing Check this box if this is the first time the taxpayer is filing a North Carolina state return.
Qualified
Widow(er)
Enter the year the taxpayer's spouse died if the taxpayer is filing as a qualified widow(er).
Line 23 Additional NC Income Tax Withheld
Enter the total amount of North Carolina state income tax withheld that is not entered elsewhere on the federal or state return.

 

Do not include any of the following:

  • Amounts entered on the Form W-2, 1099-R, and/or 1099-G worksheets, or
  • Any amounts withheld by another state.
Line 30 Amount to be Applied to Next Year's Estimated Tax
Enter the amount of any refund due for this return that the taxpayer would like to have applied to next year's return as estimated tax paid.

 

This election cannot be revoked after the taxpayer files the return.

Line 31 Contribution to Nongame and Endangered Wildlife Fund
Enter any portion of the taxpayer's refund of $1.00 or more that the taxpayer would like to donate to this cause.

 

 Tip: This is a tax deductible contribution for the taxpayer's next year's federal tax return.

Additions to Federal Taxable Income
Line 38 Other Additions to Federal Taxable Income
Enter amounts which must be added to federal taxable income to calculate the state taxable income, including the following:
  • The amount of a lump-sum distribution from a retirement plan if the taxpayer elected to exclude the amount for his or her regular federal income tax computation and computed the tax separately.
  • Any net operating loss carried over from a previous year that will not be absorbed in the current year, but will instead be carried forward to subsequent years.

Example: The taxpayer incurs a net operating loss of $75,000 in the prior tax year. The taxpayer carries the net operating loss to the current federal return and deducts the entire loss in arriving at federal taxable income. Only $50,000 of the loss is absorbed and $25,000 is carried forward to subsequent years. To determine North Carolina taxable income, the taxpayer must make an addition of $25,000 to federal taxable income.

  • The share as a shareholder of any built-in gains tax for federal income tax purposes paid by an S Corporation.
  • Any amount contributed to North Carolina's National College Savings Program and deducted in a prior year, if that amount was later withdrawn and used for purposes other than the qualified higher education expenses of the designated beneficiary, unless the withdrawal was due to the death or permanent disability of the designated beneficiary.
  • If the taxpayer qualified and elected to report his or her child’s unearned income on the federal return for the previous year, then the taxpayer included only the child’s unearned income in excess of $1,800 in federal taxable income. The difference between the child’s standard deduction of $500 and the amount of his income not included in the federal taxable income must be added.

Example: Susan, age 10, received $1,900 in interest income in 2008. She had no other income. Her parents include $100 ($1,900-$1,800) of her income in their federal taxable income. In figuring their State taxable income, Susan’s parents must add $1,300 to their federal taxable income in figuring their North Carolina taxable income.

Susan’s unearned income $1,900
Amount included in parents’ federal income -$100
Amount not included in parents’ federal income $1,800
Susan’s standard deduction -$500
Addition to federal taxable income on parents’ return $1,300
Deductions From Federal Taxable Income
Line 45 Severance Wages
Enter up to $35,000 in severance wages the taxpayer received as a result of permanent involuntary termination from employment through no fault of the taxpayer.

 

Do not include any of the following:

  • Severance wages that exceed $35,000 for all taxable years in which the wages were received, or
  • "Stay on pay" compensation or payments that represent compensation for past or future services. Compensation for past or future services includes payment for accumulated sick leave, vacation time, other unused benefits, bonuses based on job performance, or payments in consideration of any agreement not to compete.
Line 46 Adjustment for Bonus Depreciation Added Back in 2008
Enter the amount of depreciation the taxpayer was required to add back to his or her North Carolina state tax return in the year 2008 as a result of the special depreciation allowance for federal returns only.

 

Amount of Bonus Depreciation Added Back in 2009
Enter the amount of depreciation the taxpayer was required to add back to his or her North Carolina state tax return in the year 2009 as a result of the special depreciation allowance for federal returns only.

 

Amount of Bonus Depreciation Added Back in 2010
Enter the amount of depreciation the taxpayer was required to add back to his or her North Carolina state tax return in the year 2010 as a result of the special depreciation allowance for federal returns only.

 

Amount of Bonus Depreciation Added Back in 2011
Enter the amount of depreciation the taxpayer was required to add back to his or her North Carolina state tax return in the year 2011 as a result of the special depreciation allowance for federal returns only.

 

Amount of Bonus Depreciation Added Back in 2012
Enter the amount of depreciation the taxpayer was required to add back to his or her North Carolina state tax return in the year 2012 as a result of the special depreciation allowance for federal returns only.

Line 47

Amount of Section 179 Expense Added Back in 2010
Enter the amount of Section 179 expense the taxpayer was required to add back to his or her North Carolina state tax return in the year 2010 as a result of the special depreciation allowance for federal returns only.

 

Amount of Section 179 Expense Added Back in 2011
Enter the amount of Section 179 expense the taxpayer was required to add back to his or her North Carolina state tax return in the year 2011 as a result of the special depreciation allowance for federal returns only.

 

Amount of Section 179 Expense Added Back in 2012
Enter the amount of Section 179 expense the taxpayer was required to add back to his or her North Carolina state tax return in the year 2012 as a result of the special depreciation allowance for federal returns only.

Line 51 Other Deductions from Federal Taxable Income:
Enter the total of the following deductions as applicable:
  • Up to $250 if the taxpayer was an unpaid volunteer firefighter or an unpaid volunteer rescue squad worker and attended at least 36 hours of drills and meetings during the tax year. The taxpayer may not take two deductions if he or she engages in both duties. However, married taxpayers can take a deduction of $500 if both spouses meet the requirements.
  • Up to $4000 for higher education expenses used to claim the American Opportunity, Hope, or Lifetime Learning Credit on the taxpayer's federal return.
  • The amount on Line 3 of federal Form 8396 if the taxpayer itemized his or her deductions and claimed the mortgage interest tax credit on the federal return because the taxpayer participated in the mortgage credit certificate (MCC) program.
Computation of North Carolina Taxable Income
North Carolina Income
Line 2 Taxable Interest
Enter all taxable interest earned during the period of residency, and enter any interest earned from a North Carolina source during the period of nonresidency.
Line 3 Taxable Dividends
Enter all taxable dividends earned during the period of residency, and enter any dividends earned from a North Carolina source during the period of nonresidency.
Line 4 State and Local Income Tax Refunds
Enter all taxable state and local income tax refunds earned during the period of residency, and enter any state and local income tax refunds received from a North Carolina source during the period of nonresidency.
Line 5 Alimony Received
Enter any alimony received during the period of residency, and do not enter any amounts received during the period of nonresidency.
Line 7 Schedule D Capital Gain or Loss
Enter all Schedule D capital gain or loss incurred during the period of residency, and enter any Schedule D capital gain or loss from a North Carolina source incurred during the period of nonresidency.
Line 8 Other Gains or Losses
Enter all Other gains or losses incurred during the period of residency, and enter any Other gains or losses from a North Carolina source incurred during the period of nonresidency.
Line 14 Taxable Social Security or Railroad Retirement Benefits
Enter all taxable social security or railroad retirement benefits received during the period of residency, and do not enter any amounts received during the period of nonresidency.
Line 15 Other Income
Enter all other income earned, received, or incurred during the period of residency, and enter any other income earned, received, or incurred that is attributable to a North Carolina source during the period of nonresidency.
Part-Year Residents Only Enter the date the taxpayer's and spouse's residency began and ended only if the taxpayer was a part-year resident.

 

Do not make an entry if the taxpayer is a nonresident.

Note: The taxpayer can make an electronic payment of the tax due on Form D-400V by using the North Carolina Department of Revenue's Electronic Services website.
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