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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).

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office of international student services tax seminar

Office of International Student Services Tax Seminar

Filing your 2010 North Carolina State Income Tax Return

March 4, 2011

d 400 general information
D-400General Information
  • You must complete your federal income tax return prior to starting your North Carolina state income tax return (D-400).
  • Information to be entered on the D-400 will be taken from specific lines on your federal income tax return. The line number will be referenced on the D-400.
d 400 general information1
D-400General Information
  • If you need assistance preparing your federal income tax return the University can provide you with access to a software program written just for those in non resident alien tax status. There is a $5 fee for this access.
  • http://www.ncsu.edu/human_resources/payroll/pdfs/WindstarTaxPrep.pdf
d 400 general information2
D-400General Information
  • Which North Carolina State Income Tax form should you use :
    • If you worked outside of NC, but maintained your address in NC, then you may claim a tax credit for taxes you had to pay to other states.

Use the D-400 with TC.

    • If you were able to claim child or dependent care expenses on your 1040NR, use the D-400 with TC.
    • All others use the D-400 without TC.
d 400 general information3
D-400General Information
  • In addition to downloading the form you are going to be using, you will also need to download the instructions, D-401. They will give you detailed information for each line of the D-400.
about the form
About the form…
  • Do not print returns on a dot matrix printer.
  • Use only black or blue ink.
  • Do not use dollar signs, commas, or other punctuation marks or symbols.
  • Submit original return – photocopies will not be accepted.
  • If you are using the Web fill-in form - Do not hand write any information on the form, except to sign and the date the last page.

Processing of your return may be delayed if these guidelines are not followed.

slide8

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

Residency Status:

“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.

residency status
Residency Status
  • A part-year resident is an individual who lived and received income in another state (within the US) for part of the calendar year and also lived and received income in North Carolina.
    • If you answered “no”, proceed to next slide.
    • If you answered “yes”, skip ahead 4 slides to “number of exemptions”.
  • Note: If you arrived in the US during the year from another country and only lived in NC, you do not complete the part year resident section because all your US income was earned in NC
slide10

Residency Status (1)

Page 4:

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

slide11

Residency Status (2)

Part-Year Resident/Nonresident Worksheet can be found on Page 15 of Instruction booklet

slide12

Residency Status (3)

Number from Page 4, line 56 is then entered on Page 2, Line 12 and is used in calculation on Line 13

slide13

Number of Exemptions:

  • “1” if you filed the 1040NR-EZ
  • The number in Box 7d on the 1040NR

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

filing status
Filing Status
  • If you choose “Married, Filing Separately” then enter Spouse’s name and SSN (or ITIN). If spouse does not have an SSN , write “No SSN”
  • If spouse does not have an SSN, you can not use the web fill-in form. You must print out the form and complete by hand.
slide15

Line 6:

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.

slide18

Line 33:

Enter amount from Line 38 or form 1040-NR or Line 11 of From 1040NR - EZ

Line 34:

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

slide20

Line 36:

Form 1040NR-EZ – Line 11

Form 1040NR – Schedule A, Line 3

Students from India do not enter anything

Line 37

Compare Line 35 with Line 36 and enter the smaller of the two.

Students from India, enter $2,700

slide21

Line 38:

Take the number in the “exemptions” box on Page 1 and multiply it by $1,150. Enter that number here.

Line 44:

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.

slide23

Be sure to sign and date your return.

When folding your return to put in the mailing envelope be careful not to fold bar code

Mailing Instructions