Depending upon your filing status and your taxable income, the North Carolina tax rate ranges from 6 to 7.75 percent. If your taxable income is less than $68,000, a tax table is provided in the instruction booklet beginning on page 17. To obtain a copy of the instruction booklet please call toll-free at 1-877-252-3052 or you may visit a service center or go to our Order Forms page. If your taxable income is $68,000 or more, determine your tax by using our tax calculator or by choosing the tax schedule listed below for your filing status.

If your filing status is single;

and taxable income is more than:	but not over:	your tax is:
$ 0	$12,750	6% OF THE NC TAXABLE INCOME AMOUNT ON FORM D-400
$12,750	$60,000	$765 + 7% OF THE AMOUNT OVER $12,750
$60,000	_______	$4,072.50 + 7.75% OF THE AMOUNT OVER $60,000

If your filing status is head of household;

and taxable income is more than:	but not over:	your tax is:
$ 0	$17,000	6% OF THE NC TAXABLE INCOME AMOUNT ON FORM D-400
$17,000	$80,000	$1,020 + 7% OF THE AMOUNT OVER $17,000
$80,000	_______	$5,430 + 7.75% OF THE AMOUNT OVER $80,000

If your filing status is married, filing jointly or qualifying widow or widower;

and taxable income is more than:	but not over:	your tax is:
$ 0	$21,250	6% OF THE NC TAXABLE INCOME AMOUNT ON FORM D-400
$21,250	$100,000	$1,275 + 7% OF THE AMOUNT OVER $21,250
$100,000	________	$6,787.50 + 7.75% OF THE AMOUNT OVER $100,000

If your filing status is married, filing separately;

and taxable income is more than:	but not over:	your tax is:
$ 0	$10,625	6% OF THE NC TAXABLE INCOME AMOUNT ON FORM D-400
$10,625	$50,000	$637.50 + 7% OF THE AMOUNT OVER $10,625
$50,000	_______	$3,393.75 + 7.75% OF THE AMOUNT OVER $50,000

Last modified on: 01/03/13 03:39:50 PM.