Adjustment for Tuition and Fees Deduction

For tax year 2013, an addition to federal adjusted gross income is required for the amount you deducted for qualified tuition and related expenses under section 222 of the Internal Revenue Code that was claimed on federal Form 1040, line 34 or Form 1040A, line 19. North Carolina did not conform to the extension of the federal provision allowing the tuition and fees deduction.

Note: There is no longer an allowable deduction available on Form D-400 if you elected to claim the American Opportunity, Hope, or Lifetime Learning credit under 25A of the Code in lieu of the deduction for qualified tuition and related expenses on the federal return.