If you claim a tax credit on Form D-400, Line 16, you must attach this form to the return. Otherwise, the tax credit may be disallowed. Part 1. Credit for Income Tax Paid to Another State or Country (N.C. Residents Only) 5. Multiply Line 4 by Line 3 3. Divide Line 2 by Line 1 and enter the result as a decimal amount (Round to four decimal places) 1. Total income from all sources while a resident of N.C. modified by N.C. adjustments to federal gross income 2. Portion of Line 1 that was taxed by another state or country 4. Total North Carolina income tax (From Form D-400, Line 15) Amount of net tax paid to the other state or country on the income shown on Line 2 6. 7a. Credit for Income Tax Paid to Another State or Country Enter the lesser of Line 5 or Line 6 7b. Enter the number of states or countries for which a credit is claimed Total Tax Credits to be Taken for Tax Year 2023 (Add Lines 18 and 19. Enter the result here and on Form D-400, Line 16.) The amount on Line 20 cannot exceed the tax shown on Form D-400, Line 15. 20. 18. Enter the lesser of Line 16 or Line 17 17. North Carolina income tax (From Form D-400, Line 15) 16. Add Lines 7a, 8b, 9b, 10b, 11b, 12, 13, 14, and 15 19. Business incentive and energy tax credits (Attach Form NC-478 and any required supporting schedules to the front of Form D-400) 2023 Individual Income Tax Credits D-400TC 8. An income-producing historic structure (Article 3D) 8a. 9. A nonincome-producing historic structure (Article 3D) 9a. 14. Tax credits carried over from previous years (Do not include any carryover of income tax credits taken on Form NC-478 or Form NC-Rehab.) 11. A nonincome-producing historic mill facility (Article 3H) 11a. 10. An income-producing historic mill facility (Article 3H) 10a. 12. An income-producing historic structure (Article 3L) (From Form NC-Rehab, Part 4, Line 23) 13. A nonincome-producing historic structure (Article 3L) (From Form NC-Rehab, Part 4, Line 26) Your Social Security Number Last Name (First 10 Characters) If you claim a tax credit for taxes paid to more than one state or country, do not complete Lines 1-6. Instead, complete the “Out-of-State Tax Credit Worksheet” in the instructions to determine the amount to enter on Line 7a. Important: Refer to the Instructions before completing this form. DOR Use Only Reserved for Future Use 15. Part 3. Computation of Total Tax Credits to be Taken for Tax Year 2023 On Lines 8a, 9a, 10a, and 11a, enter the amount of expenditures or expenses only if tax year 2023 is the first year the credit is taken. Note: For Lines 8a and 9a, the expenditures and expenses must have been incurred prior to January 1, 2015. On Lines 8b, 9b, 10b, 11b, 12, and 13, enter the amount of the tax credit taken. Part 2. Credits for Rehabilitating Historic Structures 5. 3. 1. 2. 4. 6. 7a. 7b. 20. 18. 17. 16. 19. 8b. 9b. 14. 11b. 10b. 12. 13. If you take a credit on Lines 12 or 13, attach Form NC-Rehab to the front of Form D-400. 15. Enter Whole U.S. Dollars Only Web-Fill 8-23 Do not send a photocopy of this form. DO NOT HANDWRITE ON THIS FORM DO NOT HANDWRITE ON THIS FORM 4 PRINT  CLEAR