NC Standard Deduction

Use the chart below to determine the amount of your NC standard deduction based on your filing status:

If your filing status is: Your standard deduction is: Single $12,750 Married Filing Jointly/Qualifying Widow(er)/Surviving Spouse $25,500 Married Filing Separately Spouse does not claim itemized deductions $12,750 Spouse claims itemized deductions $0 Head of Household $19,125

If you are not eligible for the federal standard deduction, your NC standard deduction is ZERO. For information on who is eligible for the federal standard deduction, see federal publication 501 , Dependents, Standard Deduction, and Filing Information.

Important: If you claim the NC standard deduction, DO NOT complete Form D-400 Schedule A .

To claim the NC standard deduction, enter the standard deduction amount on Form D-400 , line 11.