North Carolina Standard Deduction for Individuals Claiming the Standard Deduction on their Federal Return

If you did not itemize your deductions on your federal return, you may only take the standard deduction on your North Carolina return.  However, if you are (1) married filing a separate return for federal income tax purposes and your spouse itemizes deductions, or (2) a nonresident alien, or (3) filing a short-year return because of a change in your accounting period, you are not entitled to the standard deduction.  Note:  A short-year return does not relate to a taxpayer who files a return as a part-year resident.   

Enter your North Carolina standard deduction on line 11 of Form D-400. 

The North Carolina standard deduction for taxpayers filing:

Single is $3,000
Married filing jointly or qualifying widow(er) is $6,000
Married filing separately is $3,000
Head of household is $4,400


If you or your spouse are 65 or older or blind or someone can claim you as a dependent, your North Carolina standard deduction may be different from the amounts shown above. See page 8 of the Individual Income Tax Instruction Booklet for additional information. To order the instruction booklet call toll-free at 1-877-252-3052 or visit a service center.