Federal Adjusted Gross Income

Change in Starting Point for your N.C. Return for Tax Year 2012

For tax years beginning on or after January 1, 2012, the starting point for the computation of North Carolina taxable income is your federal adjusted gross income.  Because the starting point for determining North Carolina taxable income is federal adjusted gross income, you must complete your federal return before you begin your North Carolina 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.)