Before filing your North Carolina return, review it to make sure it is complete and correct. The following questions may help you avoid errors that could delay your refund.
- Did you attach copies of all W-2 Forms and other statements to verify your North Carolina income tax withheld?
- Did you enter the correct amount of North Carolina income tax withheld on the return? Check to be sure you did not mistakenly enter your federal income tax withheld, social security tax, or state tax withheld but paid to another state.
- Did you enter the correct social security number? Make sure your correct social security number is on the return and on the W-2 Forms.
- Did you enter the correct amount of federal adjusted gross income as the starting point for your North Carolina return? The starting point for the computation of North Carolina taxable income is federal adjusted gross income.
- Did you erroneously enter zero as the starting point for the return? Enter your federal adjusted gross income from your federal return on line 6 of Form D-400. If federal adjusted gross income is a negative number, enter the negative amount and fill in the circle to indicate that the amount is negative. (Note: If you are completing a web-fill-in form on the Department’s website, enter a minus sign to indicate a negative number.)
- Did you have any additions to federal adjusted gross income? If yes, you must complete and attach D-400 Schedule S, Part A, Additions to Federal Adjusted Gross Income. The total additions entered on Form D-400 Schedule S, line 4, also needs to be entered on Form D-400, line 7.
- Did you have any deductions from federal adjusted gross income? If yes, you must complete and attach D-400 Schedule S, Part B, Deductions from Federal Adjusted Gross Income. The total deductions entered on Form D-400 Schedule S, line12, also needs to be entered on Form D-400, line 9.
- Did you enter the N.C. standard deduction or N.C. itemized deductions on line 11 of Form D-400? Please see the Individual Income Tax Instruction Booklet to determine the correct N.C. standard deduction or N.C. itemized deductions. If you claimed the N.C. itemized deductions, you must complete and attach D-400 Schedule S, Part C, N.C. Itemized Deductions. The total N.C. itemized deductions entered on Form D-400 Schedule S, line 20, also needs to be entered on Form D-400, line 11.
- Were you and/or your spouse either a part-year resident or nonresident? If so, you must complete and attach Form D-400 Schedule S, Part D, Computation of North Carolina Taxable Income for Part-Year Residents and Nonresidents. The decimal amount entered on Form D-400 Schedule S, line 23, also needs to be enterend on Form D-400, line 13.
- Did you claim a tax credit? If so, you must complete and attach Form D-400TC.
- Did you check only one filing status? You are allowed only one filing status.
- Do you want part or all of your refund applied to next year's estimated tax? If you do not, you must leave line 29 blank on Form D-400.
- Did you double check the math on your entire return?
- Did you sign and date the return?
- Are you amending your individual income tax return Form D-400? If yes, you must fill in the amended return indicator and attach Form D-400 Schedule AM, 2015 North Carolina Amended Schedule to the front of Form D-400, also attach all required schedules and supporting forms, see instructions on page 17 in the North Carolina Individual Income Tax Instructions (Form D-401). Note: You no longer use a separate tax form (Form D-400X) to amend your original return.
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