NC Standard Deduction or NC Itemized Deductions

Official source

You may deduct from federal adjusted gross income either the NC standard deduction or NC itemized deductions. In most cases, your state income tax will be less if you take the larger of your NC itemized deductions or your NC standard deduction.

On Line 11 of Form D-400, enter either the NC standard deduction or NC itemized deductions, whichever is applicable. Make sure you fill in the correct circle to indicate which deduction you are claiming. Fill in one circle only. Important: DO NOT enter the amount of your federal standard deduction or your federal itemized deductions on Line 11 of Form D-400. The NC standard deduction and the NC itemized deductions are not identical to the federal amounts and are subject to certain North Carolina limitations. In addition, there is no additional NC standard deduction amount for taxpayers who are age 65 or older or blind.

loading…

NC Standard Deduction or NC Itemized Deductions

Official source

You may deduct from federal adjusted gross income either the NC standard deduction or NC itemized deductions. In most cases, your state income tax will be less if you take the larger of your NC itemized deductions or your NC standard deduction.

On Line 11 of Form D-400, enter either the NC standard deduction or NC itemized deductions, whichever is applicable. Make sure you fill in the correct circle to indicate which deduction you are claiming. Fill in one circle only. Important: DO NOT enter the amount of your federal standard deduction or your federal itemized deductions on Line 11 of Form D-400. The NC standard deduction and the NC itemized deductions are not identical to the federal amounts and are subject to certain North Carolina limitations. In addition, there is no additional NC standard deduction amount for taxpayers who are age 65 or older or blind.