Office of International Student Services Tax Seminar. Filing your 2010 North Carolina State Income Tax Return. March 4, 2011. D-400 General Information. You must complete your federal income tax return prior to starting your North Carolina state income tax return (D-400).
Filing your 2010 North Carolina State Income Tax Return
March 4, 2011
Use the D-400 with TC.
Processing of your return may be delayed if these guidelines are not followed.
Enter your information only. Do not complete the “Spouse” section, if you are married.
Current mailing address, not permanent resident address.
Federal Adjusted Gross Income:
Line 36 on Form 1040NR
Line 10 on Form 1040NR-EZ
“Yes” if North Carolina was the only state in the US that you lived in during 2010.
“No” if you lived and worked in another state in the US in 2010.
This section is used to determine what percentage of your federal taxable income is subject to NC Income Taxes.
You will need to complete the worksheet on Page 15 of the instructions and enter the number on line 54.
Then complete line 55 and 56
Part-Year Resident/Nonresident Worksheet can be found on Page 15 of Instruction booklet
Number from Page 4, line 56 is then entered on Page 2, Line 12 and is used in calculation on Line 13
Filing Status: must match Federal Form – either Single or Married (3). Options 2, 4 & 5 are not available to those in nonresident alien tax status
Taxable Income from your Federal Income Tax Return:
Line 41 on the Form 1040-NR or Line 14 on the Form 1040NR-EZ
If the federal taxable income is less than zero, you are required to enter zero on your federal return. However, on the North Carolina return, you must enter the negative amount.
If you are using the web fill-in form, enter a minus sign to indicate a negative number. DO NOT use brackets.
If you are filling the form out by hand, fill in the circle to indicate the amount is negative.
Line 21a – From W-2 form
Enter amount from Line 38 or form 1040-NR or Line 11 of From 1040NR - EZ
Standard Deduction = $0 for all those in non resident alien tax status EXCEPT those from India.
US/India tax treaty permits the use of the standard deduction on the 1040NR-EZ or 1040NR forms: Enter $3,000.00 on line 34
Form 1040NR-EZ – Line 11
Form 1040NR – Schedule A, Line 3
Students from India do not enter anything
Compare Line 35 with Line 36 and enter the smaller of the two.
Students from India, enter $2,700
Take the number in the “exemptions” box on Page 1 and multiply it by $1,150. Enter that number here.
Form 1040NR – Line 11
Form 1040NR-EZ – Line 4
Note: This is a prior year tax refund. If this is your first US state tax return you will not have a refund to enter on this line.
When folding your return to put in the mailing envelope be careful not to fold bar code