Adjustment for Domestic Production Activities
The federal American Jobs Creation Act of 2004 allows a deduction
equal to a portion of a taxpayer's qualified production activities
income. The deduction is claimed on Line 35 of Federal Form 1040.
North Carolina does not follow the domestic production activities
deduction. Therefore, if you claimed the deduction on your federal
return, the amount claimed must be added to federal adjusted gross income
on Line 36 of Form D-400.
Last modified on:
01/03/13 03:39:48 PM.