North Carolina Personal Exemption Allowance

For tax years beginning on or after January 1, 2012, the starting point for determining North Carolina taxable income is federal adjusted gross income from your federal return.

You are allowed the same personal exemptions on the North Carolina individual income tax return as allowed under the Internal Revenue Code*. You may deduct a personal exemption amount equal to the amount listed in the chart below based on your filing status and federal adjusted gross income. Multiply the total number of exemptions claimed on your federal income tax return by the amount listed in the chart below.

* Same-Sex Marriage Guidance

Enter your North Carolina personal exemption allowance on line 13 of Form D-400.

Filing Status
Federal Adjusted Gross Income (AGI)
NC Personal Exemption
Single
Up to $60,000
Over $60,000
$2,500
$2,000

Married, filing jointly/qualifying Widow(er)

Up to $100,000
Over $100,000
$2,500
$2,000
Married, filing separately
Up to $50,000
Over $50,000
$2,500
$2,000
Head of Household
Up to $80,000
Over $80,000
$2,500
$2,000

New for tax years beginning on or after January 1, 2014:

You are no longer allowed to claim a North Carolina personal exemption allowance for yourself, your spouse, your children, or any other qualifying dependents