If you claim a tax credit on Form D-400, Line 16, you must attach this form to the return. Otherwise, the tax credit may be disallowed.
Part 1. Credit for Income Tax Paid to Another State or Country – N.C. Residents Only
5. Multiply Line 4 by Line 3
3. Divide Line 2 by Line 1 and enter the result as a decimal amount
(Round to four decimal places)
1. Total income from all sources while a resident of N.C. modied by N.C.
adjustments to federal gross income
2. Portion of Line 1 that was taxed by another state or country
4. Total North Carolina income tax (From Form D-400, Line 15)
Amount of net tax paid to the other state or country on the income shown on Line 26.
7a. Credit for Income Tax Paid to Another State or Country
Enter the lesser of Line 5 or Line 6
7b. Enter the number of states or countries for which a credit is claimed
Total Tax Credits to be Taken for Tax Year 2019
(Add Lines 17 and 18. Enter the result here and on
Form D-400, Line 16.)
The amount on Line 19 cannot exceed the tax shown on Form D-400, Line 15.
19.
17. Enter the lesser of Line 15 or Line 16
16. North Carolina income tax (From Form D-400, Line 15)
15. Add Lines 7a, 8b, 9b, 10b, 11b, 12, 13, and 14
18. Business incentive and energy tax credits
(Attach Form NC-478 and any required supporting
schedules to the front of Form D-400)
2019 Individual Income Tax Credits
D-400TC
8.
An income-producing historic structure (Article 3D)
8a.
9.
A nonincome-producing historic structure (Article 3D)
9a.
14. Tax credits carried over from previous years (Do not include any carryover of income tax credits
taken on Form NC-478 or Form NC-Rehab.)
Part 3. Computation of Total Tax Credits to be Taken for Tax Year 2019
11.
A nonincome-producing historic mill facility (Article 3H)
11a.
10.
An income-producing historic mill facility (Article 3H)
10a.
12.
An income-producing historic structure (Article 3L)
(From Line 19 of Form NC-Rehab, Part 4)
13.
A nonincome-producing historic structure (Article 3L)
(From Line 22 of Form NC-Rehab, Part 4)
If you claim a tax credit for taxes paid to more than one state or country,
do not complete Lines 1-6. Instead, complete the “Out-of-State Tax Credit
Worksheet” in the instructions to determine the amount to enter on Line 7a.
Important: Refer to the Instructions before completing this form.
Enter expenditures and expenses on Lines 8a, 9a, 10a, and 11a only in the rst year the credit is taken. For Lines 8a and 9a, the expenditures and
expenses must have been incurred prior to January 1, 2015. For Lines 10a and 11a, an eligibility certication must have been submitted to the State
Historic Preservation Ofce prior to January 1, 2015. Enter the installment amount of the tax credit on Lines 8b, 9b, and 11b, and the total amount
of the tax credit on 10b.
Part 2. Credits for Rehabilitating Historic Structures
DOR
Use
Only
Web-Fill
9-19
5.
3.
1.
Enter Whole U.S. Dollars Only
2.
4.
6.
7a.
7b.
19.
17.
16.
15.
18.
8b.
9b.
14.
11b.
10b.
12.
13.
If you take a credit on Lines 12
or 13, attach Form NC-Rehab to
the front of Form D-400.
Do not send a photocopy of this form.
Your Social Security Number
Last Name (First 10 Characters)
DO NOT HANDWRITE ON THIS FORM
DO NOT HANDWRITE ON THIS FORM
