Part A. Additions to Federal Adjusted Gross Income
Enter Whole U.S. Dollars Only
Interest income from obligations of the United States
or United States’ possessions
8.
8.
Retirement benets received by vested N.C. State government,
N.C. local government, or federal government retirees
(Bailey settlement - Important: See instructions)
10.
10
.
Taxable portion of Social Security and Railroad Retirement Benets 9.9.
State or local income tax refund 7.
7.
Total additions - Add Lines 1 through 5
(Enter the total here and on Form D-400, Line 7)
6.
6.
Other additions to federal adjusted gross income
(Attach explanation or schedule)
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.
Part B. Deductions from Federal Adjusted
Gross Income (Only deduct items that are
included in federal adjusted gross income)
Important: Refer to the Instructions before completing Parts A, B, or C of this form.
2019 Supplemental Schedule
D-400 Schedule S
Other deductions from federal adjusted gross income (Attach explanation or schedule) 14.14.
Total deductions - Add Lines 7 through 10, 11f, 12f, 13, and 14 (Enter the total here and on Form D-400, Line 9) 15.15.
IRC section 179 expense4.
4.
Bonus depreciation
3.
3.
Your Social Security Number
Last Name (First 10 Characters)
If you complete Schedule S, you MUST attach the schedule to Form D-400. If you do not, the Department may be unable to process your return.
Bonus depreciation
11.
11d. 2017
11a. 2014
IRC section 179 expense
12.
12d. 2017
12a. 2014
Recognized IRC section 1400Z-2 gain 13.13.
DOR
Use
Only
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11c. 2016
11f.
Total
(Add Lines 11a -11e)
12c. 2016
12f.
Total
(Add Lines 12a -12e)
11e. 2018
11b. 2015
12e. 2018
12b. 2015
DO NOT HANDWRITE ON THIS FORM
4
PRINT
CLEAR
DO NOT HANDWRITE ON THIS FORM
Last Name (First 10 Characters)
Your Social Security Number
2019
Tax Year
Part C. N.C. Standard Deduction or N.C. Itemized Deductions
Home mortgage interest and real estate property taxes before limitation
(Add Lines 16 and 17)
18.
18.
Real estate property taxes17. 17.
Home mortgage interest (See instructions)16. 16.
Charitable contributions (See instructions)21. 21.
Home mortgage interest and real estate property taxes after limitation
(Compare Line 18 to Line 19; enter whichever is less.)
20.
20.
Home mortgage interest and real estate property taxes limitation 19. 19.
Total N.C. itemized deductions
(Add Lines 20, 21, 22d, and 23. Enter the total here and on Form D-400, Line 11.)
24.
24.
Repayment of claim of right income23. 23.
You may deduct from federal adjusted gross income either the N.C. standard deduction or N.C. itemized deductions. You can
determine the amount of your N.C. standard deduction by looking at the chart below. If you claim the N.C. standard deduction,
do not complete Lines 16 through 24. Instead, enter the amount of the N.C. standard deduction on Form D-400, Line 11.
Important: If you claim the N.C. standard deduction and you did not complete Part A or Part B on page 1, do not
attach this form to Form D-400. If you choose to itemize, complete Lines 16 through 24 and attach this form to Form D-400.
If your ling status is: Your N.C. standard deduction is:
Single $ 10,000
Head of household $ 15,000
Married ling jointly $ 20,000
Qualifying widow(er)/Surviving Spouse $ 20,000
Married ling separately:
If your spouse does not claim itemized deductions $ 10,000
If your spouse claims itemized deductions $ 0
N.C. Standard Deduction
(In general, the N.C. standard deduction is equal to the amount listed below based on your ling status. However, if you
are not eligible for a standard deduction on the federal income tax return, your N.C. standard deduction amount is zero.
For more information on eligibility, see the instructions.)
If you are not eligible for a standard deduction on your federal tax return $ 0
22d.
d. Medical and dental expenses after limitation
(Subtract Line 22c from Line 22a. If Line 22c is more than Line 22a, enter a zero.)
a. Medical and dental expenses before limitation (See instructions)22.
b. Enter the amount from Form D-400, Line 6.
c. Multiply Line 22b by 10% (0.10). If zero or less, enter a zero.
22a.
22b.
22c.
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