Part A. Additions to Federal Adjusted Gross Income
Enter Whole U.S. Dollars Only
S-Corporation Shareholder Built-in Gains Tax
5. 5.
Deferred Gains Reinvested Into an Opportunity Fund Under IRC Section 1400Z-22.
2.
Interest Income From Obligations of States Other Than North Carolina
1.
1.
Do not send a photocopy of this form.
Important: Refer to the Instructions before completing Parts A and B of this form.
2020 Supplemental Schedule
D-400 Schedule S
IRC Section 179 Expense4.
4.
Bonus Depreciation
3.
3.
Your Social Security Number
Last Name (First 10 Characters)
If you are required to add certain items to Adjusted Gross Income on Form D-400, Line 7, or if you are entitled to take deductions from Adjusted
Gross Income on Form D-400, Line 9, you must complete and attach this schedule to Form D-400. If you do not, the Department may be unable
to process your return.
Print in Black or Blue Ink Only. No Pencil or Red Ink.
DOR
Use
Only
Excess Net Operating Loss Carryforward Deduction8.
8.
Unabsorbed Net Operating Loss Deduction
7.
7.
Withdrawal of 529 Plan Contributions not Used for Permissible Purpose
9.
9.
Qualied Tuition and Related Expenses
11. 11.
Discharge of Qualied Principal Residence Indebtedness10.
10.
Above-the-line Qualied Charitable Contribution Deduction
16. 16.
Qualied Education Loan Payments by Employer13.
13.
Excess Business Loss
12.
12.
Business Interest Limitation15.
15.
Expenses Deducted Under a Forgiven PPP Loan
14.
14.
Amount by Which Federal Basis Exceeds State Basis for Property Disposed of in 20206. 6.
Total Additions - Add Lines 1 through 16 (Enter the total here and on Form D-400, Line 7) 17.17.
Web-Fill
9-20
DO NOT HANDWRITE ON THIS FORM
DO NOT HANDWRITE ON THIS FORM
