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.
Page 2
D-400 Sch. S
Web-Fill
9-19