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North Carolina. Individual Income Tax Are you interested in... Instructions for Forms D-400 and D-400EZ. - PDF
North Carolina. Individual Income Tax Are you interested in... Instructions for Forms D-400 and D-400EZ.
Download "North Carolina. Individual Income Tax WWW.DOR.STATE.NC.US. Are you interested in... Instructions for Forms D-400 and D-400EZ."
1 North Carolina NC TAX TALK 2000 Individual Income Tax Instructions for Forms D-400 and D-400EZ IRS Are you interested in... A Faster Refund? A More Accurate Return? Filing Your Federal and State Returns at the Same Time? See Page 2 for more information! Call us 24 hours a day, 7 days a week at (919) 733-4TAX to get recorded information on over 40 income tax topics. (See page 24.) Department of Revenue, Raleigh, NC Form D-401
2 Page 2 Table of Contents Page Page Page Filing Your Return Electronically... 2 Before You Begin... 2 General Information Filing Requirements... 3 When to File... 4 Extensions... 4 Assistance for Disabled, Low Income, and Senior Citizen Taxpayers... 4 How to Pay Your Tax... 4 Estimated Income Tax... 4 Amended Returns and Statute of Limitations... 4 Penalties and Interest... 5 N.C. Political Parties Financing Fund... 5 United States Armed Forces Pay... 5 Death of the Taxpayer... 5 Information for Part-Year Residents and Nonresidents... 5 Line Instructions Federal Taxable Income... 6 Consumer Use Tax... 6 North Carolina Tax Withheld... 7 Tax, Penalties, and Interest... 7 Pay This Amount... 7 Estimated Income Tax... 7 NC Nongame and Endangered Wildlife Fund 7 NC Candidates Financing Fund... 7 Additions to Federal Taxable Income... 8 State Income Tax Adjustment Worksheet... 9 Personal Exemption Adjustment Worksheet... 9 Deductions from Federal Taxable Income.. 10 Part-Year Residents/Nonresidents Information for Claiming Tax Credits Reminders Maintaining Records Important Notice Regarding Substitute Returns.. 14 Tax Table Tax Rate Schedule What You Should Send Us Assemble Your NC Return For Mailing Tax Fraud Hotline NC Tax Talk Where to Get Forms and Assistance Mailing Addresses Federal Privacy Act Notice IRS Filing Your Return Electronically Is electronic new? North Carolina has offered electronic since Last year, over 830,000 North Carolina income tax returns were filed electronically. What is electronic? Taxpayers and tax professionals prepare federal and State returns using a computer and approved software. The return information is electronically transmitted to the IRS. The IRS keeps the federal return information and transmits the State return information and a copy of the federal return to North Carolina. What are the benefits of electronically? Faster refunds Accurately filed returns Acknowledgment that return has been received (Cannot get lost in the mail) Federal and State returns filed at the same time Who can file electronically? Residents, part-year residents, and nonresidents who file refund or balance due D-400s. How do I file electronically? You must file your federal return electronically and file both your federal and State returns at the same time. If you have a personal computer, a modem, and approved tax software, you can file your federal and State returns electronically through the Federal/State On-Line Filing Program. A list of on-line service providers appears on the Department s website, under Electronic Filing. Even if you don t use a computer to prepare your return, many tax professionals will file your federal and State returns electronically for a fee. See Electronic Filing on our website for a list of tax professionals who offer electronic. Before You Begin The forms in this booklet are designed for electronic scanning that permits faster processing with fewer errors. To avoid unnecessary delays caused by manual processing, please follow the guidelines below: Important: You must enter your social security number(s) in the appropriate boxes on the forms. Use the pre-addressed peel-off label on the return you file. However, do not use it if any information on the label is incorrect. Instead, print your name and address in the boxes provided. Do not cover the social security number with the label. Use black or blue ink only. Do not use red ink or pencil. Print letters and numbers like this : Use capital letters A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Do not use dollar signs ($), commas, decimal points, or other punctuation marks or symbols. Fill in applicable circles completely. Example: Yes No Do not use brackets to indicate negative numbers. Negative numbers are indicated by filling the circle next to the number. Do not submit photocopies of the return. Submit original forms only. Do not enter zeros or draw lines in boxes where no data is required.
3 Instructions for Filing Form D-400 Page 3 The information contained in this booklet is to be used as a guide in the preparation North Carolina individual income tax return and is not intended to cover all provisions of the law. Filing Requirements The minimum gross income requirements under North Carolina law are different from the requirements under the Internal Revenue Code because North Carolina law does not adjust the standard deduction and personal exemption for inflation as required by the Internal Revenue Code. Who is required to file a North Carolina individual income tax return? Every resident of North Carolina whose income for the taxable year equals or exceeds the amount for his status shown in Chart A or B below. Every part-year resident who received income while a resident of North Carolina or who received income while a nonresident attributable to the ownership ny interest in real or tangible personal property in North Carolina or derived from a business, trade, profession or occupation carried on in North Carolina and whose total income for the taxable year equals or exceeds the amount for his status shown in Chart A or B below. Every nonresident who received income for the taxable year from North Carolina sources that was attributable to the ownership ny interest in real or tangible personal property in North Carolina or derived from a business, trade, profession, or occupation carried on in North Carolina and whose total income from all sources both inside and outside of North Carolina equals or exceeds the amount for his status shown in Chart A or B below. If you had North Carolina income tax withheld during 2000 but your income is below the amount required for, as shown in Chart A or B below, you must still file a return to receive a refund of the tax withheld. If you were not required to file a federal income tax return but your gross income from all sources both inside and outside of North Carolina equals or exceeds the amount for your status shown in Chart A or B, you must complete a federal return and attach it to your North Carolina income tax return to show how your negative federal taxable income was determined. You and your spouse must file a joint North Carolina return if you filed a joint federal income tax return, and both of you were residents of North Carolina or both of you had North Carolina taxable income. All other individuals must file separate returns. When a joint return, include the name and social security number of each spouse on the return. Both spouses are and severally liable for the tax due on a joint return un one spouse has been relieved ny liability for federal income tax purposes as a result of the innocent spouse rules provided under Internal Revenue Code Section If you filed a joint federal income tax return but file a separate North Carolina return, you must complete either a federal return as married reporting only your income, exemptions, and deductions, or a schedule showing the computation of your separate federal taxable income and attach it to your North Carolina return. You must also include a copy of your joint federal return un your federal return reflects a North Carolina address. Chart A For Most Taxpayers (See Chart B for children and other dependents) A Return is Required Filing Status if Gross Income Exceeds (1)... $ 5,500 (age 65 or over)... $ 6,250 (2) - Filing Joint Return... $10,000 - Filing Joint Return (one age 65 or over)... $10,600 - Filing Joint Return (both age 65 or over)... $11,200 (3) - Filing Separate Return... $ 2,500 (4) of Household... $ 6,900 of Household (age 65 or over)... $ 7,650 (5) Qualifying Widow(er) with dependent child... $ 7,500 Qualifying Widow(er) (age 65 or over)... $ 8,100 Filing Requirements for Children and Other Dependents If another person (such as your parent) can claim you as a dependent on their federal income tax return, use Chart B below to see if you must file a North Carolina income tax return. Chart B For Children and Other Dependents dependents. Were you either age 65 or older or blind? No. You must file a return if any of the following apply to you. Unearned income was over $500 Earned income was over $3,000 The total of unearned and earned income was more the larger of- $500, or Earned income (up to $2,750) plus $250 Yes. You must file a return if any of the following apply to you. Earned income was over $3,750 ($4,500 if 65 or older and blind) Unearned income was over $1,250 ($2,000 if 65 or older and blind) Gross income was more - The larger of- Plus This amount: $500, or $750 ($1,500 if 65 Earned income (up to $2,750) or older and blind) plus $250 Unearned income includes taxable interest, dividends, capital gains, pensions, annuities, and social security benefits. Earned Income includes salaries, wages, tips, professional fees, scholarships that must be included in income, and other compensation received for personal services. } dependents. Were you either age 65 or older or blind? No. You must file a return if any of the following apply to you. Gross income was at $10 and your spouse files a separate return and itemizes deductions. Unearned income was over $500 Earned income was over $2,500 The total of your unearned and earned income was more the larger of- $500, or Earned income (up to $2,250) plus $250 Yes. You must file a return if any of the following apply. Earned income was over $3,100 ($3,700 if 65 or older and blind) Unearned income was over $1,100 ($1,700 if 65 or older and blind) Gross income was at $10 and your spouse files a separate return and itemizes deductions Gross income was more - The larger of- Plus This amount: $500, or $600 ($1,200 if 65 Earned income (up to $2,250) or older and blind) plus $250 }
4 Page 4 Instructions for Filing Form D-400 The Income Tax Return File your income tax return on Form D-400 or Form D-400EZ. Be sure to read the instructions on the reverse of Form D-400EZ to determine if you may use the form. If you are a part-year resident or a nonresident, you must use Form D-400. Be sure to read the section entitled Information for Part-Year Residents and Nonresidents. When to File If you file your return on a calendar year basis, it is due on or before April 15 of the following year. A fiscal year return is due on the 15th day of the 4th month following the end of the taxable year. When the due date falls on a Saturday, Sunday, or holiday, the return is due on or before the next business day. A fiscal year return should be filed on a tax form for the year in which the fiscal year begins (For example: A 2000 tax form should be used for a fiscal year beginning in 2000). Extensions If you cannot file your return by the due date, you may apply for an automatic 6-month extension of time to file the return. To receive the extension, you must file Form D-410, Application for Automatic Six-Month Extension of Time to File State Income Tax Return, by the original due date of the return. You should apply for an extension even if you believe you will be due a refund but cannot file by the due date. In lieu of Form D-410, an automatic 6-month extension of time to file your North Carolina return will be granted if you file Federal Form 4868, Application for Automatic Extension of Time, (Federal Form 2350 if you are a U.S. citizen or resident alien abroad and you expect to qualify for special tax treatment) with the Internal Revenue Service, provided you submit to the Department of Revenue a copy of the completed Form 4868 by the original due date of the return. When a copy of Form 4868 in lieu of Form D-410, you must clearly state that the form is for North Carolina; mark through the federal amounts shown on the form; and enter the applicable amounts for North Carolina. You are not required to send a payment of the tax you estimate as due to receive the extension; however, it will benefit you to pay as much as you can with the extension request. An extension of time for the return does not extend the time for paying the tax. If you do not pay the amount due by the original due date, you will owe a 10 percent late-payment penalty and interest. The latepayment penalty will not be due if you pay at 90 percent of your tax liability through withholding, estimated tax payments, or with Form D-410 (or Federal Form 4868 if filed in lieu of Form D-410) by the original due date. A late- penalty may be assessed if your return is filed after the due date (including extensions). The penalty is 5 percent per month ($5.00 minimum; 25 percent maximum) on the remaining tax due. If you do not file the application for extension by the original due date of the return, you are subject to both a late- penalty and a latepayment penalty. The penalties will also apply if your extension is not valid. An application for extension is not valid if the amount entered on Form D-410 or Federal Form 4868 as the tax expected to be due is not properly estimated. If you are living outside the United States or Puerto Rico, or if you are in the military stationed outside the United States or Puerto Rico, you are granted an automatic 2-month extension for your North Carolina return if you attach a statement showing that you were living outside the United States or Puerto Rico on the date the return was due. The time for payment of the tax is also extended; however, interest is due on any unpaid tax from the original due date of the return until the tax is paid. If you are unable to file the return within the automatic 2- month extension period, an additional 4-month extension may be obtained by following the provisions in the first paragraph of this section; however, Form D-410 or Federal Form 4868 must be filed by the automatic 2-month extended date of June 15. Assistance For Disabled, Low Income, and Senior Citizen Taxpayers If you are disabled, have a low income, or are a senior citizen, income tax returns can be prepared free of charge through the VITA (Volunteer Income Tax Assistance)/TCE (Tax Counseling for the Elderly) programs. For locations and dates ssistance, taxpayers in North Carolina can call the Internal Revenue Service toll-free, , weekdays. General Refund Information If you owe another State agency, the amount you owe may be deducted from your refund. If you file a joint tax return and your spouse owes another State agency, your portion of the refund will not be applied to your spouse s debt. If you have an outstanding federal income tax liability, the Internal Revenue Service may claim your North Carolina refund. Need to Call Us About Your Refund? The automated refund inquiry line will give you the status of your 2000 refund. Service is available 24 hours a day seven days a week. The Department writes refund checks once a week. If you are informed that your check has not been written, please wait seven days before calling back. You will need the first social security number shown on your return when you call. Automated Refund Inquiry Line (919) Month Return Filed January and February March April Before Calling Please Allow 8 weeks 10 weeks 12 weeks All Electronically Filed Returns 5 weeks Additional time is required if you owe a State agency or the IRS, or if your return contains an error. How to Pay Your Tax If you owe additional tax, make your check or money order payable in U.S. currency to the N.C. Department of Revenue for the full amount due. Do not send cash. Write 2000 D-400 (or D-400EZ) and your name, address, and social security number on your payment. If you are a joint return, write the social security number shown first on the return. If you received a pre-addressed income tax booklet, also complete Form D- 400V included with the booklet and enclose it with your return and payment in the envelope provided. Please do not use Form D-400V if any of the information on the form is incorrect. You do not have to pay if the amount due is $1.00. Estimated Income Tax You are required to pay estimated income tax if the tax shown due on the return, reduced by the North Carolina tax withheld and allowable tax credits, is $1,000 or more regard of the amount of income you have that is not subject to withholding. Each payment of estimated tax must be accompanied by Form NC-40, North Carolina Individual Estimated Income Tax. If you paid estimated tax for 2000, forms for and paying your estimated tax for 2001 will be included in a pre-addressed forms packet mailed to you in February, If you fail to receive a forms packet or if you are estimated tax for the first time, contact any of our offices so that appropriate forms can be mailed to you. You should prepare your estimated tax carefully, both to avoid having to pay a large amount of tax when you file your return, and to avoid the penalty for underpayment of estimated income tax. Payment of estimated tax does not relieve you of your responsibility for a return if one is due. Amended Returns and Statute of Limitations You may amend your return by Form D-400X. To receive a refund, your amended return must be filed within three years from the date the original return was due or within six months of the date the tax was paid, whichever date is later. However, special rules extending the time for refund claims beyond the normal three-year statute of limitations apply to overpayments attributable to (1) worth debts or securities, (2) capital loss carrybacks, or (3) net operating loss carrybacks. For overpayments resulting from worth debts or securities, the period of time for demanding an overpayment is seven years; for overpayments resulting from capital loss or net operating loss carrybacks, the period of time is three years from the due date of the return for the year in which the loss was incurred rather three years from the due date of the return for the year to which the loss is carried back. Amended returns on which you owe additional tax are required to be filed and the tax paid within three years after the date on which the original return was filed or within three years from the date required by law for the return, whichever is later.
5 If changes are made to your federal return by the Internal Revenue Service, you must report the changes to the State by an amended return within two years from the date you receive the report from the Internal Revenue Service. If you do not amend your State return to reflect the federal changes and the Department of Revenue receives the report from the Internal Revenue Service, an assessment may be made by the Department within three years from the date of receipt of the report, and you forfeit your right to any refund which might have been due by reason of the changes. Penalties and Interest Failure to file penalty. Returns filed after the due date are subject to a penalty of 5 percent of the tax for each month, or part month, the return is late (minimum $5.00; maximum 25 percent of the additional tax). If you file your return late, figure the amount of the penalty and add it to the tax due. Failure to pay penalty. Returns filed after April 15 without a valid extension are subject to a late-payment penalty of 10 percent of the unpaid tax. If you have an extension of time for your return, the 10 percent penalty will apply on the remaining balance due if the tax paid by the original due date of the return is 90 percent of the total amount of tax due. If the 90 percent rule is met, any remaining balance due, including interest, must be paid with the return before the expiration ny extension period to avoid the latepayment penalty. The minimum penalty is $5.00. If your payment is late, figure the amount of the penalty and add it to the tax due. The late-payment penalty will not be assessed if the amount shown due on an amended return is paid with the return. Proposed assessments dditional tax due are subject to the 10 percent late-payment penalty if payment of the tax is not received within 30 days of the assessment. Other penalties. There are other penalties for negligence, underpayment of estimated income tax, a frivolous return and fraud. Criminal penalties also apply for fraud with Instructions for Filing Form D-400 intent to evade or defeat the tax and for willful failure to file a return, supply information or pay the tax. Compute the penalty for underpayment of estimated income tax on Form D-422, Penalty for Underpayment of Estimated Tax by Individuals. The penalty will not apply if each of your payments equals 25 percent of the er of 90 percent (66 2/3 percent for farmers and fishermen) of the tax due on your current year s return or 100 percent of the tax due on your previous year s return. If the penalty is applicable, attach the completed form to your return, add the amount of the penalty to the tax due, and include the full payment with your return. If a refund is due, subtract the amount of the penalty from the refund. Interest. Interest is due on tax not paid by April 15, even though you may have an extension of time for your return. You may obtain the current interest rate from any of the Department s offices. If you pay your tax late, figure the amount of interest due and include it with the tax and any applicable penalty. Rounding Off to Whole Dollars Round off to the nearest whole dollar on your return and schedules. You should drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. N.C. Political Parties Financing Fund You may designate $1.00 of the tax you pay for use by the Democratic or Republican Party. ( couples a joint return may make a designation only if their income tax liability is $2.00 or more.) If you do not wish to specify a party but wish to designate $1.00, fill in the Unspecified circle and the amount you designate will be distributed on a pro rata basis according to party voter registration. No political party with 1 percent of the total number of registered voters in the State will receive any of the designated funds. United States Armed Forces Pay If you are serving in the United States Armed Information for Part-Year Residents and Nonresidents Page 5 Forces and your legal residence is North Carolina, you are liable for North Carolina income tax and North Carolina income tax should be withheld from your pay regard of where you may be stationed. If you are a legal resident nother state stationed in North Carolina on military orders, you are not liable for North Carolina income tax on your military pay, but other income from employment, a business, or tangible property in North Carolina is subject to North Carolina income tax. Death of the Taxpayer If you are the spouse or personal representative n individual who died prior to a return, you may be required to file a return on the decedent s behalf. If so, fill in the applicable circle on Page 1 of Form D-400 to indicate the return is being filed for a deceased individual. An Income Tax Return for Estates and Trusts, Form D-407, must be filed for an estate for the period from the date of death to the end of the taxable year if the estate had taxable income from North Carolina sources or income which was for the benefit North Carolina resident, and the estate is required to file a federal return for estates and trusts. If you are a return for an unmarried individual who died during the year, fill in the applicable circle and enter the name of the deceased and the address of the executor or administrator. The executor or administrator should sign the return. When a separate return for a decedent who was married at the time of death, fill in the applicable circle and enter the name of the deceased and the address of the surviving spouse. The surviving spouse should sign the return. In either case, enter the date of death in the space provided. If you are a court-appointed representative, you must attach to the return a copy of the certificate that shows your appointment. A refund due on a return filed for a deceased taxpayer by a person other a surviving spouse or a court-appointed representative will be mailed to the Clerk of Superior Court of the county in which the taxpayer resided. If you move your legal residence into or out of North Carolina during the tax year, you are a resident of two different states during two different periods of the tax year. You are a nonresident if you maintain your legal residence in another state or country even though you may temporarily reside in North Carolina. If you reside in North Carolina for more 183 days tax year, you are presumed to be a resident for income tax purposes in the absence of factual proof of residence in another state. If you filed a joint federal return but cannot file a joint North Carolina return because your spouse is a nonresident and had no North Carolina taxable income, you must calculate your federal taxable income as a married person a separate federal return. Complete either a federal return as married reporting only your income, exemptions, and deductions, or a schedule showing the computation of your separate federal taxable income and attach it to your North Carolina return. You must also include a copy of your joint federal return un your federal return reflects a North Carolina address. Part-year residents and nonresidents receiving income from North Carolina sources must determine the portion of their federal taxable income that is subject to North Carolina income tax by completing Lines 48 through 52 on Page 4 of Form D-400. See the instructions for Lines 48 through 52 on Page 11. A part-year resident receiving partnership income from a partnership doing business in North Carolina and in one or more other states must prorate his share of the partnership s income attributable and not attributable to North Carolina between his periods of residence and nonresidence in accordance with the number of days in each period. Include on Line 48 your share of partnership income determined for the period of residence. Include on Line 49 your share of the partnership income attributable to North Carolina during the period of nonresidence. If you have income from sources within another state or country while you are a resident of North Carolina and the other state or country taxes you on such income, you may be eligible to claim a tax credit on your North Carolina return, Form D-400. See the section entitled Information for Claiming Tax Credits on Page 12 for additional information.
6 Page 6 Line Instructions for Filing Form D-400 The references to line numbers on federal income tax forms were correct at the time of printing. If they have changed and you are unable to determine the proper line to use, please contact the Department of Revenue. Lines 1 through 5 - Filing Status Check the same status you checked on your federal return. Important: If either you or your spouse is a nonresident and your spouse had no North Carolina taxable income for the tax year, you must check Filing Separately and submit a complete separate federal return or a schedule showing the computation of your separate federal taxable income and attach it to your North Carolina return. Line 6 - Federal Taxable Income Enter your federal taxable income from your federal return or TeleFile Tax Record. If federal taxable income is zero, you were required to enter zero on your federal return. On your North Carolina return, enter the negative amount and fill in the circle to indicate that the amount is negative. Line 11 - North Carolina Taxable Income If you were a resident of North Carolina for the entire year, enter the amount from Line 10a on Line 11. If you were a part-year resident or a nonresident you must complete Lines 48 through 52 and enter on Line 10b the decimal amount from Line 52. Multiply the amount on Line 10a by the decimal amount on Line 10b and enter the result on Line 11. Part-year residents and nonresidents should read the instructions on Page 5 for additional information and complete the applicable worksheets on Page 11. Line 13 - North Carolina Income Tax To calculate your tax, use one of the following methods: Tax Table. Use the Tax Table beginning on Page 15 to determine your tax if your taxable income on Line 12 is $68,000. Be sure to use the correct column in the Tax Table. After you have found the correct tax, enter that amount on Line 13. Tax Rate Schedule. Use the Tax Rate Schedule on Page 23 to calculate your tax if your taxable income is $68,000 or more. Enter the amount on Line 13. Line 14 - Tax Credits See Page 12 for information about tax credits. Complete Form D-400TC, Individual Tax Credits, if you are entitled to one or more of the credits. Line 16 Consumer Use Tax Like all states that have a sales tax, North Carolina has a use tax on out-of-state purchases. The use tax applies to purchases made outside the State for use inside the State. Individuals in North Carolina are responsible for paying use tax on their out-of-state purchases. In the past, these individuals had to complete Form E-554 to report and pay their use tax. Line 16 Consumer Use Tax (continued) Starting with the 1999 tax year, the use tax is reported on the income tax return. You should report use tax on purchases of food subject to the reduced rate of tax on Form E-554 and use tax on purchases of boats and aircraft on Form E-555. An individual in North Carolina owes use tax on an out-of-state purchase when the item purchased is subject to the North Carolina sales tax and the retailer making the sale does not collect sales tax on the sale. Items that are subject to sales tax include computers and other electronic equipment, canned software, books, audio and video tapes, compact discs, records, clothing, appliances, furniture and other home furnishings, sporting goods, and jewelry. Out-of-state retailers include mail-order companies, television shopping networks, firms selling over the internet, and retailers located outside North Carolina. When an out-of-state retailer does not collect sales tax, the responsibility of paying the tax falls on the purchaser. Individuals in North Carolina are responsible for paying use tax on the following purchases when no sales tax is collected and the purchases are for use in this State: Catalog, internet, or mail-order purchases from out-of-state vendors. Purchases from other states or countries, including items purchased in other states during tax-free holidays. Purchases from television shopping networks or clubs. Purchases made while on vacation or other travel purchases, whether delivered to you in another state or shipped to you in North Carolina. Any other purchases subject to tax on which the tax was not paid. The use tax is calculated at the same rate as the sales tax, which is 6% in all counties except Mecklenburg. In Mecklenburg County, the rate is 6½%. If you paid another state s sales or use tax on out-of-state purchases, that amount may be credited against the North Carolina use tax due. You may not claim a credit for sales tax or value-added tax paid to another country. To calculate your North Carolina use tax, complete one of the Use Tax Worksheets below. Complete Worksheet 1 if you kept records ll of your out-of-state purchases. Complete Worksheet 2 if you did not keep records ll of your out-of-state purchases. Worksheet 2 has two parts; the first part is a calculation of the amount due on items that cost $1,000 each and the second part is a calculation of the amount due on items that cost $1,000 or more each. The first calculation is based on a Use Tax Table that reflects the estimated amount of use tax due by taxpayers with varying amounts of North Carolina taxable income. The estimated amount is.06% (.0006) of North Carolina taxable income. If you believe the estimate from the table is too high for your out-of-state purchases, you may estimate what you think you owe. Other states share information with North Carolina on sales to North Carolina individuals. Also, the U.S. Customs Service provides information on overseas purchases. Use Tax Worksheet 1 Taxpayers Who Have Records of All Out-of-State Purchases 1. Enter the total amount of out-of-state purchases including shipping and handling Multiply Line 1 by 6% (.06) or, if Mecklenburg County resident, 6½% (.065), and enter the amount Enter the tax paid to another state on the purchases. This amount may not exceed the amount on Line Subtract Line 3 from Line 2 and enter the result, rounded to the nearest whole dollar, here and on Form D-400, Line 16 or Form D-400EZ, Line For purchases of items that cost $1,000 See the Use Tax Table on the following page to estimate the use tax due based on your North Carolina taxable income shown on Form D-400, Line 11 or Form D-400EZ, Line 7 and enter the amount For purchases of items that cost $1,000 or more 2a - Enter the total amount of purchases, including shipping and handling, of $1,000 or more. 2b - Multiply Line 2a by 6% (.06) or, if Mecklenburg County resident, 6½% (.065), and enter the amount, rounded to the nearest whole dollar Add Lines 1 and 2b and enter the total amount of use tax Enter the tax paid to another state on the purchases. This amount may not exceed the amount on Line Use Tax Worksheet 2 Taxpayers Who Do Not Have Records of All Out-of-State Purchases 1. 2a. 2b Subtract Line 4 from Line 3 and enter the result here and on Form D-400, Line 16 or Form D-400EZ, Line
7 Lines 18a and 18b - NC Income Tax Withheld Enter your North Carolina tax withheld on Line 18a. If you are married and you file a joint return, enter your North Carolina withholding on Line 18a and your spouse s withholding on Line 18b. Do not include any income tax withheld by a state other North Carolina or any other tax amounts that were withheld. Be sure to attach your original or a copy of the original State wage and tax statements (forms NC- 2 or W-2), 1099 statements, or other statements verifying North Carolina tax withheld to your return. It is not necessary to attach 1099 statements on which no North Carolina income tax is reported. Wage and tax statements or 1099 statements generated by tax software programs cannot be used to verify North Carolina tax withholding. Line Instructions Use Tax Table NC Taxable Income NC Taxable Income (D-400, Line 11 or D-400EZ, Line 7) Use Tax (D-400, Line 11 or D-400EZ, Line 7) Use Tax Least Less Than Amount Least Less Than Amount $ 0 2,500 $ 1 $ 25,800 27,500 $16 2,500 4, ,500 29, ,200 5, ,200 30, ,800 7, ,800 32, ,500 9, ,500 34, ,200 10, ,200 35, ,800 12, ,800 37, ,500 14, ,500 39, ,200 15, ,200 40, ,800 17, ,800 42, ,500 19, ,500 44, ,200 20, ,200 45, ,800 22, ,800 47, ,500 24, ,500 49, ,200 25, ,200 50, ,800 and over Multiply NC Taxable Income by.06% (.0006) Line 19 - Other Tax Payments a Estimated Tax - Enter any estimated income tax payments for 2000 (including any portion of your 1999 refund that was applied to your 2000 estimated income tax). See Page 4 for additional information about estimated income tax. b - Paid with Extension - If you filed an automatic extension of time, enter the amount of North Carolina income tax paid with the extension. c - Partnership - If you are a nonresident partner, enter your share of the tax paid to North Carolina by the manager of the partnership on your distributive share of the partnership income. Include with your return a copy of the information furnished by the partnership to verify the amount claimed. d - S Corporation - If you are a nonresident shareholder n S corporation, enter your share of the income tax paid to North Carolina by an S corporation on your distributive share of the S corporation income. Include with your return a copy of the information furnished to you by the S corporation to verify the amount claimed. Claim-of-right payment - If you had to repay an amount of income that you included in taxable income in an earlier tax year, you may be entitled to a tax credit on your federal return under Section 1341 of the Internal Revenue Code. If you are entitled to a federal credit, you may also be entitled to similar relief on your North Carolina return. Call the Department of Revenue for more information. If you determine that you are entitled to a claim-of-right payment, the amount of the payment should be included in the amount entered on Line 19d. You must include a separate schedule to show how the payment was determined. Line 21 - Tax Credit for Child Health Insurance Premiums See Page 14 for information about the tax credit for Child Health Insurance Premiums. Complete Part 5, Form D-400TC to see if you are entitled to this credit. Line 23a through 23c - Tax, Penalties, and Interest a - If Line 17 is more Line 22, you owe additional tax. Subtract Line 22 from Line 17 and enter the result on Line 23a. b - Underpayment of Estimated Income Tax Penalty and exceptions to the penalty - You may owe a penalty if you underpaid your estimated tax for any payment period. You will not owe the penalty if you had no tax liability in the prior year or if this year s tax liability, any amount withheld, is $1,000. Complete Form D-422 to see if you owe the penalty. Enter the penalty on Line 23b. The penalty will increase your tax liability or reduce your overpayment. You do not have to attach Form D-422 or Form D-422A to your return, however, you should maintain the form for your records. Penalty Exception: Enter an F in the box labeled Penalty Exception if you are a farmer or fisherman. You will not owe the penalty if you are a farmer or fisherman and pay the tax due by March 1, You are a farmer or fisherman if you received at two-thirds of your gross income for the year from farming and fishing. Enter an A in the box if you completed Form D- 422A, Annualized Income Installment Worksheet, in determining the amount to enter on Line 23b. c - Other Penalties and Interest - See Penalties and Interest on Page 5 to determine if any other penalties apply to you or if you owe interest. Line 24 - Pay This Amount Add Lines 23a, 23b, and 23c and enter the total on Line 24. This is the total tax, penalties, Line 25 Page 7 and interest due. Mail your return and payment to the North Carolina Department of Revenue, P. O. Box 25000, Raleigh, North Carolina If you owe $1.00 you do not have to pay the tax, but you must still file the return. Make your check or money order payable in U. S. currency to the NC Department of Revenue. You may pay by cash at any of the Department s offices. Do not send cash by mail. If Line 22 is more Line 17, you have overpaid your tax. Subtract Line 17 (and any amount shown on Line 23b) from Line 22 and enter the amount of the overpayment on Line 25. Line 26 - Estimated Income Tax If you have overpaid the tax, you may elect to have your refund (at $1.00 or more) applied to your estimated tax for the following year by entering the amount to be applied on Line 26. The election cannot be changed after you file your return. The last allowable date for making a 2001 estimated tax payment is January 15, 2002; therefore, to apply a portion of your refund to 2001 estimated tax, you must file your 2000 return by January 15, Line 27- N. C. Nongame and Endangered Wildlife Fund If you are due a refund of $1.00 or more, you may elect to contribute all or any portion of the refund to the North Carolina Nongame and Endangered Wildlife Fund. Your donations provide most of the funds for conservation of our endangered species and native backyard wildlife. If you wish to contribute to the fund, enter the amount of your contribution on Line 27. Your election to contribute to the fund cannot be changed after you file your return. If you are not due a refund, you may still contribute to this program by mailing your donation directly to the North Carolina Wildlife Resources Commission, 512 N. Salisbury Street, Raleigh, North Carolina Checks should be made payable to the Nongame & Endangered Wildlife Fund. Line 28 - N. C. Candidates Financing Fund If you are due a refund of $1.00 or more, you may elect to contribute all or any portion of your refund to the North Carolina Candidates Financing Fund. The Fund was created to encourage candidates for Governor to limit their campaign spending, as well as to provide them with an alternative to raising money from special interests. The contributions you make from your refund will be placed in the Fund. If you are due a refund and you wish to make a contribution, enter the amount on Line 28 of your return. Your election to contribute to the fund cannot be changed after you file your return. If you are not due a refund, you may still contribute to this Fund by mailing your donation to the State Board of Elections, P.O. Box 2169, Raleigh, North Carolina Checks should be made payable to The North Carolina Candidates Financing Fund.
8 Page 8 Line 30 - Amount to be Refunded If you are due a refund, mail your return to the North Carolina Department of Revenue, P.O. Box R, Raleigh, North Carolina A refund of $1.00 will not be made un you request it on a separate statement attached to your return. Adjustments to Federal Taxable Income You must make certain adjustments to your federal taxable income (Line 6) in arriving at your North Carolina taxable income (Line 11). The law may require other adjustments that are not included in these instructions. Follow the Line Instructions below to determine the adjustments that apply to you. Additions to Federal Taxable Income (Lines 31-40) Federal law requires that the federal standard deduction and personal exemption be increased each year if necessary for inflation. North Carolina law, however, does not have a similar provision. If you claimed the standard deduction on your federal return, you must add to your federal taxable income the difference in the standard deduction for federal and State income tax purposes in figuring your North Carolina taxable income. If you itemized deductions on your federal return, you must add to your federal taxable income the amount ny state and local income taxes claimed as deductions on your federal return to the extent your itemized deductions exceed the standard deduction without the federal inflation adjustment. You must also increase your federal taxable income by the difference in the personal exemption for federal and State income tax purposes. Line 32 Use the chart or worksheet on this page that applies to you to figure your standard deduction. Enter the applicable amount on Line 32 of Form D-400 or Line 2 of the Standard Deduction /Personal Exemption Worksheet on Form D-400EZ Reverse. IMPORTANT: If you are (1) married a separate return for federal income tax purposes and your spouse itemizes deductions, (2) a nonresident alien, or (3) a short-year return because change in your accounting period, you are not entitled to the standard deduction; therefore, enter 0 on Line 32. Note: A short-year return does not relate to a taxpayer who files a return as a part-year resident. Line 33 Subtract Line 32 from Line 31 and enter the result (not zero). If you claimed the standard deduction on your federal return, skip Line 34 and enter on Line 35 the amount entered on Line 33. Line Instructions Standard Deduction Chart for Most People Do Not use this chart if you or your spouse were 65 or older or blind, Or if someone can claim you as a dependent. If your status is: your standard deduction is: $3,000 /Qualifying widow(er) $5,000 $2,500 of $4,400 Standard Deduction Chart for People Age 65 or Older or Blind If someone can claim you as a dependent, use the worksheet for dependents instead. Check if: You were 65 or Older Blind Your spouse was 65 or Older Blind Enter the number of boxes checked above Note: If married, include the number of boxes checked for your spouse in the total number only if your spouse had no gross income and was not claimed as a dependent by another taxpayer. If your status is: And the total number of Your standard boxes you have checked is: deduction is: 1 $3,750 2 $4,500 /Qualifying widow(er) 1 $5,600 2 $6,200 3 $6,800 4 $7,400 1 $3,100 2 $3,700 3 $4,300 4 $4,900 of 1 $5,150 2 $5,900 Standard Deduction Worksheet for Dependents Use this worksheet only if someone can claim you as a dependent 1. Add $250 to your earned income. Enter the total Minimum amount $ Enter the larger of Line 1 or Line Enter on Line 4 the amount shown for your status, enter $3,000 /Qualifying widow(er), enter $5,000, enter $2,500 of, enter $4, Enter the smaller of Lines 3 or 4. (If under 65 and not blind, stop here and enter this amount on Line 32 of Form D-400 or Line 2 of the Standard Deduction/Personal Exemption Worksheet, Form D-400EZ Reverse a. Check if: You were 65 or Older Blind Your spouse was 65 or Older Blind b. Enter the number of boxes you have checked Note: If married, include the number of boxes checked for your spouse in the total number checked only if your spouse had no gross income and was not claimed as a dependent by another taxpayer. c. Multiply $750 ($600 if married or, or qualifying widow(er)) by the number of boxes you entered on Line 6b above and enter the result... 6c. 7. Add Lines 5 and 6c. Enter the total here and on Line 32 of Form D-400 or Line 2 of the Standard Deduction/Personal Exemption Worksheet, Form D-400EZ Reverse Earned income includes salaries, wages, tips, professional fees, and other compensation received for personal services you performed. It also includes any amount received as a scholarship that you must report in income.
9 Line 34 Line Instructions Enter the amount of the state and local income tax deduction you claimed on Line 5 and any foreign income taxes included on Line 8 of Federal Schedule A. If no state, local, or foreign income taxes were paid, enter zero. Important: If you were required to complete the Itemized Deductions Worksheet in the instructions for Federal Form 1040, complete the worksheet below to determine the amount to enter on Line 34. State Income Tax Adjustment Worksheet 1. Enter the state and local income taxes from Line 5 and any foreign income taxes included on Line 8 of Schedule A, Federal Form Enter the amount from Line 3 of the Itemized Deductions Worksheet in the instructions for Federal Form Divide Line 1 above by Line 2 above and enter the result as a decimal amount Enter the amount from Line 9 of the Itemized Deductions Worksheet in the instructions for Federal Form Multiply Line 4 above by the decimal amount on Line 3 above and enter the result here Subtract Line 5 above from Line 1 above. Enter the result here and on Line 34 of Form D Line 36 - Personal Exemption Adjustment Worksheet If your federal adjusted gross income (Form 1040, Line 33; Form 1040A, Line 19; Form 1040EZ, Line 4; or TeleFile Tax Record, Line I) is the amount shown for your status in the chart below, complete Worksheet A. Otherwise, skip Worksheet A and complete Worksheet B. Important: If you cannot claim a personal exemption on your federal return because it was completely phased out, do not complete either worksheet. Enter zero on Form D-400, Line 36 or Form D-400EZ Reverse, Line 4. Adjusted Filing Status Gross Income, $100,000 of $ 80,000 $ 60,000, $ 50,000 A or 1040A filers Multiply the number of exemptions claimed on Line 6d of 1040 or 1040A by $300 and enter the result. 1040EZ / TELEFILE SINGLE filers Enter $300 if you cannot be claimed as a dependent by someone else Enter zero if you can be claimed as a dependent by someone else 1040EZ / TELEFILE MARRIED FILING JOINTLY filers Enter $600 if neither spouse can be claimed as a dependent by someone else Enter $300 if one spouse can be claimed as a dependent by someone else Enter zero if both spouses can be claimed as dependents by someone else STOP HERE and enter this amount on Form D-400, Line 36. B or 1040A filers Multiply the number of exemptions claimed on Line 6d of 1040 or 1040A by $800 and enter the result. 1040EZ / TELEFILE SINGLE filers Enter $800 if you cannot be claimed as a dependent by someone else Enter zero if you can be claimed as a dependent by someone else 1040EZ / TELEFILE MARRIED FILING JOINTLY filers Enter $1600 if neither spouse can be claimed as a dependent by someone else Enter $800 if one spouse can be claimed as a dependent by someone else Enter zero if both spouses can be claimed as dependents by someone else IMPORTANT: If you were not required to complete the Deduction for Exemptions Worksheet in the instructions for Federal Form 1040, STOP HERE and enter this amount on Form D-400, Line 36 or Form D-400EZ Reverse, Line 4. Otherwise, complete Lines 3, 4, and Enter the decimal amount from Line 7 of the Deduction for Exemptions Worksheet in the instructions for Federal Form Multiply Line 2 above by Line 3 above and enter the result Subtract Line 4 above from Line 2 above and enter the result here and on Form D-400, Line 36 or Form D-400EZ Reverse, Line Line 37 - Interest Income Page 9 Enter the amount of interest received from notes, bonds, and other obligations of states and political subdivisions other North Carolina if not included in federal taxable income. This includes exempt interest dividends received from regulated investment companies (mutual funds) to the extent such dividends do not represent interest from obligations of North Carolina or its political subdivisions. Line 38 - Lump-Sum Distribution If you elected to exclude a lump-sum distribution from a retirement plan from your regular federal income tax computation and computed the tax using the ten-year or five-year forward averaging rules, enter the amount of the lump-sum distribution. Line 39 - Other Additions to Federal Taxable Income The fair market value of donated gleaned crops, for which an individual income tax credit is claimed on the North Carolina return, must be added to federal taxable income. The amount of federal estate tax that is attributable to income in respect decedent and that is deducted under Section 691(c) of the Internal Revenue Code must be added to federal taxable income. Amounts that were included in the cost basis of property under federal law but not under State law prior to January 1, 1989, must be added to your taxable income in the year that your income includes a gain or loss from the sale or other disposition of the property. A loss or a deduction incurred or paid in a tax year prior to January 1, 1989, that was deducted in full on your State return or for which a carry-forward to a subsequent year was not allowed under prior State law but is carried forward and deducted from your federal taxable income for 2000, must be added to your federal taxable income in arriving at the amount of your North Carolina taxable income. Amounts deducted on your federal return as net operating losses brought forward from tax years beginning prior to January 1, 1989, must be added to your federal taxable income. For tax years prior to January 1, 1989, State law allowed a net economic loss to be carried forward to subsequent years. A net economic loss was computed differently from the federal net operating loss. If you carry over a net operating loss from another year to the 2000 return, an addition is required for the amount of net operating loss carried to the 2000 year that is not absorbed and will be carried forward to subsequent years. Example: You incur a net operating loss of $75,000 in You carry the net operating loss to the 2000 federal return and deduct the entire loss in arriving at federal taxable income. Only $50,000 of the loss is absorbed and $25,000 is carried forward to subsequent years. To determine North Carolina taxable income, you must make an addition to federal taxable income of $25,000.
10 Page 10 If you recovered all or any portion of your contributions to an annuity for State income tax purposes for taxable years beginning prior to January 1, 1989, but such amount was not recovered for federal income tax purposes, you must include a ratable portion of the difference in the cost previously recovered for North Carolina purposes and the amount previously recovered for federal purposes on the North Carolina return for each tax year beginning on or after January 1, The ratable portion to be added to federal taxable income is determined as follows: - = Amount recovered Amount recovered Addition to on State return on federal return Taxable Income Remaining Years Life Expectancy The difference in the cost recovered for State and federal purposes should reflect only the cost recovered during your period of residence in North Carolina and exclude any cost recovered during the period you resided in another state. The amount figured as a transitional adjustment will remain the same for each year of your remaining life expectancy. Note: If any portion of your cost that was recovered for federal income tax purposes for taxable years beginning prior to January 1, 1989, is greater the cost recovered for State income tax purposes for years prior to 1989, you are entitled to deduct a ratable portion of that cost as a transitional adjustment on Line 46. The ratable portion to be deducted is determined as follows: - = Amount recovered Amount recovered Deduction from on federal return on State return Taxable Income Remaining Years Life Expectancy If you qualified and elected to report your child s unearned income on your federal return, you included only the child s unearned income in excess of $1,400 in your federal taxable income. The difference in the child s standard deduction of $500 and the amount of his income not included in your federal taxable income must be added to your federal taxable income in figuring your North Carolina taxable income. Example 1: Tommy, age 8, received $800 in dividends in He had no other income. Tommy s unearned income... $800 Amount included in parents federal income Amount not included in parents federal income.. $800 Tommy s standard deduction Addition to federal taxable income on parents return... $300 Example 2: Susan, age 10, received $1,700 in interest income in She had no other income. Her parents include $300 ($1,700- $1,400) of her income in their federal taxable income. In figuring their State taxable income, Susan s parents must add $900 to federal taxable income in figuring their North Carolina taxable income. Susan s unearned income... $1,700 Amount included in parents federal income Amount not included in parents federal income $1,400 Susan s standard deduction Addition to federal taxable income on parents return... $900 Line Instructions Deductions From Federal Taxable Income (Lines 41-47) Line 41 - State Income Tax Refund Enter the amount ny state or local income tax refund included on Line 10 of your federal return, Form Line 42 - Interest From North Carolina and United States Obligations Enter the amount of interest on obligations of the State of North Carolina, its political subdivisions, and nonprofit educational institutions organized or chartered under North Carolina law if included in federal taxable income. Also include interest received from notes, bonds, and other obligations of the United States (such as U.S. savings bonds, treasury notes and bills, etc.) or United States possessions. Line 43 - Taxable Portion of Social Security and Railroad Retirement Benefits Social security and railroad retirement benefits are not subject to State income tax. Enter any Title 2 social security benefits received under the Social Security Act and any Tier 1 or Tier 2 railroad retirement benefits received under the Railroad Retirement Act that were included in federal taxable income. Railroad Retirement Act benefits include railroad unemployment insurance benefits and railroad sickness benefits. Line 44 - Retirement Benefits Received by Vested Government Retirees (Bailey Settlement) As a result of the North Carolina Supreme Court s decision in Bailey v. State of North Carolina, North Carolina may not tax certain retirement benefits received by retirees of the State of North Carolina and its local governments or by United States government retirees (including military). The exclusion applies to retirement benefits received from certain defined benefit plans, such as the North Carolina Teachers and State Employees Retirement System, the North Carolina Local Governmental Employees Retirement System, the North Carolina Consolidated Judicial Retirement System, the Federal Employees Retirement System, or the United States Civil Service Retirement System, if the retiree had five or more years of creditable service as of August 12, The exclusion also applies to retirement benefits received from the State s 401(k) and 457 plans if the retiree had contributed to the plan prior to August 12, Benefits from other State, local, and federal retirement plans may or may not be excluded depending on rulings in the Bailey case. The exclusion does not apply to retirement benefits paid to former teachers and state employees of other states and their political subdivisions. A retiree entitled to exclude retirement benefits from North Carolina income tax should claim a deduction on Line 44 for the amount of excludable retirement benefits included in federal taxable income. Important: If you qualify for this deduction, you do not qualify for the deduction for retirement benefits of up to $4,000 for the same federal, state, and local government retirement benefits. A copy of Form 1099-R or W-2 received from the payer must be attached to the return to support the deduction. Line 45 - Other Retirement Benefits You may deduct a portion of other retirement benefits included in federal taxable income. Retirement benefits are amounts paid by an employer to a former employee or to a beneficiary former employee under a written retirement plan established by the employer to provide payments to an employee or beneficiary after the employee ends employment with the employer where the right to receive the payments is based upon the employment relationship. For self-employed individuals, retirement benefits are amounts paid to an individual (or beneficiary) under a written retirement plan established by the individual to provide payments after selfemployment ends. Retirement benefits also include amounts received from an individual retirement account or from an individual retirement annuity (IRA) and long-term disability benefits received under the Disability Income Plan of North Carolina. Retirement benefits do not include short-term disability benefits from the Disability Income Plan of North Carolina or distributions paid to an employee from an employer s retirement plan because change in the structure corporate employer. Federal, State, and Local Government Retirement Benefits. (Important: The following instructions apply to you if you received retirement benefits as a former employee of the State of North Carolina or any of its local governments or as a former employee of the federal government and you did not have five years of service with the government as of August 12, 1989, or if you received retirement benefits as a former employee ny other state. Otherwise, see the Line 44 instructions on this page.) If you received retirement benefits from one or more federal, state, or local government retirement plans, you may deduct the amount included in federal taxable income or $4,000, whichever is. individuals a joint return where both received such retirement benefits may each deduct up to $4,000 for a potential deduction of $8,000. Private Retirement Benefits. If you received retirement benefits from one or more private retirement plans other federal, state, or local government retirement plans, you may deduct the amount included in federal taxable income or $2,000, whichever is. individuals a joint return where both received such retirement benefits may each deduct up to $2,000 for a potential deduction of $4,000. The total retirement benefits deduction may not exceed $4,000 per taxpayer. For married couples a joint return where both spouses received retirement benefits, the deduction applies to each, so that the maximum deduction on a joint return is $8,000. If you included retirement benefits in federal taxable income, complete the Retirement Benefits Worksheet at the top of Page 11 and enter the result on Form D-400, Line 45.
11 Line Instructions Page 11 Line 46 - Other Deductions From Federal Taxable Income As a result of the North Carolina Supreme Court s decision in Faulkenbury v. Teachers and State Employees Retirement System, certain disabled retirees (and their beneficiaries and estates) received retroactive benefits from the North Carolina Teachers and State Employees Retirement System and the North Carolina Local Governmental Employees Retirement System. As a result of Bailey, a recipient receiving a direct payment of an award under Faulkenbury may deduct the amount of the payment on Line 46. Evidence of the amount of the direct payment must be attached to the return to support the deduction. A recipient Computation of North Carolina Taxable Income for Part-Year Residents and Nonresidents Line 48 - Part-Year Residents Line 49 - Nonresidents Line 51 Complete the worksheet below to determine the amount to be entered on Line 48: 1. Enter your Total Income from your federal return (Form 1040, Line 22; Form 1040A, Line 15; Form 1040EZ, Line 4; or TeleFile Tax Record, Line I) that you received in 2000 while you were a resident of North Carolina Enter the amount from Form D-400, Line 40 that applies to the income received while you were a resident of North Carolina (See Note A below) Add Lines 1 and Enter the amount from Form D-400, Line 47 that applies to the income received while you were a resident of North Carolina (See Note B below) Subtract Line 4 from Line 3 and enter the total here and on Form D-400, Line Retirement Benefits Worksheet 1. Enter the federal, state, or local government You Your Spouse retirement benefits included in federal taxable income (not to exceed $4,000 for each taxpayer who received government retirement benefits) Enter the private retirement benefits included in federal taxable income (not to exceed $2,000 for each taxpayer who received retirement benefits) Add Lines 1 and 2 and enter the total here (not to exceed $4,000 for each taxpayer) Add the amounts on Line 3 and enter the total here and on Form D-400, Line Important: If you claim a deduction on Line 44 for retirement benefits received as a result of the Bailey settlement, you cannot claim the deduction of up to $4,000 for the same federal, state, or local government retirement benefits electing to roll over all or part of the award into an IRA may not deduct any future distributions from the IRA; distributions from an IRA are includable in North Carolina taxable income to the same extent includable for federal income tax purposes. You may deduct up to $35,000 ny severance wages you received as a result of your permanent involuntary termination from employment through no fault of your own. The severance wages deducted as a result of the same termination may not exceed $35,000 for all taxable years in which the wages were received. You may deduct the amount of North Carolina inheritance or estate tax paid the was attributable to an item of income in respect decedent. Complete the worksheet below to determine the amount to be entered on Line 49: 1. Enter your Total Income from your federal return (Form 1040, Line 22; Form 1040A, Line 15; Form 1040EZ, Line 4; or TeleFile Tax Record, Line I) that you received from North Carolina sources in 2000 while you were a nonresident of North Carolina Enter the amount from Form D-400, Line 40 that applies to the income received from North Carolina sources while you were a nonresident of North Carolina (See Note A below). 3. Add Lines 1 and Enter the amount from Form D-400, Line 47 that applies to the income received from North Carolina sources while you were a nonresident of North Carolina (See Note B below). 5. Subtract Line 4 from Line 3 and enter the total here and on Form D-400, Line Note A: The amount to be entered on Line 2 does not include the amounts on Line 35 or 36 or any portion of the amount on Line 39 that does not relate to gross income. Note B: The amount to be entered on Line 4 does not include any portion of the amount on Line 46 that does not relate to gross income If you itemized your deductions and claimed the mortgage interest tax credit on your federal return because you participated in the mortgage credit certificate (MCC) program, you may deduct the amount shown on Line 3 of Federal Form The distributions to a beneficiary of the Parental Savings Trust Fund of the State Education Assistance Authority are deductible if the earnings on the amount distributed are excluded from income under State and federal law. Interest on North Carolina obligations and gain from the sale or disposition of obligations issued before July 1, 1995, should be deducted from taxable income if the law under which the obligations were issued specifically exempts the interest or gain. Amounts that were included in the basis of property under State law but not under federal law prior to January 1, 1989, must be deducted from your taxable income in the year that your income includes a gain or loss from the sale or other disposition of the property. This includes certain business expenditures that you elected to expense under Section 179 of the Internal Revenue Code but which were required to be capitalized for State income tax purposes. See the Line instructions for Line 39 to determine the deduction for the difference in the cost n annuity previously recovered for North Carolina and federal tax purposes when the cost recovered for federal purposes for taxable years beginning prior to January 1, 1989, is greater the cost recovered for State purposes for years prior to Complete the worksheet below to determine the amount to be entered on Line 51: 1. Enter your Total Income from your federal return (Form 1040, Line 22; Form 1040A, Line 15; Form 1040EZ, Line 4 or TeleFile Tax Record, Line I) Enter the amount from Form D-400, Line 40 (See Note A below) Add Lines 1 and Enter the amount from Form D-400, Line 47 (See Note B below) Subtract Line 4 from Line 3 and enter the total here and on Form D-400, Line Line 52 Divide Line 50 by Line 51 and enter the result as a decimal amount on Line 52. Round to two decimal places. Enter the decimal amount from Line 52 on Form D-400, Line 10b. (The decimal amount can be more 1.00)
12 Page 12 Credit for Tax Paid to Another State or Country When income is taxed by North Carolina for a period during which you were a legal resident of North Carolina and the same income is also taxed by another state or country because it was earned in or derived from sources within that state or country, a tax credit may be claimed, but not on the basis withholding statement alone. tach a copy of the return filed with the other state or country and a copy of the check or receipt if a balance of tax was paid with the return. Complete the North Carolina return and include all income both within and outside the State. Compute the tax as though no credit is to be claimed. Complete Part 1 of Form D-400TC to determine the allowable tax credit. The amount entered on Line 1, Part 1 of Form D 400TC is total income while a resident of North Carolina, adjusted by the applicable additions and/or deductions to federal taxable income that you listed on Form D 400, Page 3. The amount of net tax paid on Line 6 is any prepayment of tax (tax withheld, estimated tax payments, amount paid with extension, etc.) plus any additional tax paid or any refunds received. tach the copy of the tax return filed with the other state and proof of the payment. Include on Line 2, Part 1 of Form D 400TC your share ny S Corporation income that is attributable to and taxed by another state, whether or not the other state taxed the income at the individual or corporate level. Include the tax you paid another state on your share of S Corporation income or your pro rata share of the corporate tax paid by the S Corporation to another state that taxes the corporation rather the shareholder on Line 6, Part 1, Form D 400TC. tach a schedule to your return showing the total amount of tax paid to the other state by the S Corporation, and how your pro rata share of the tax was determined. If you claim credit for tax paid to more one state and country, use the worksheet below to determine the tax credit allowable for each state or country. Determine the total credits for all states by adding the amount on Line 7 of each worksheet and enter the total on Form D-400TC, Line 7a. Be sure to use separate worksheets to determine the separate credits for each state or country. Out-of-State Tax Credit Worksheet 1. Enter total income (combined for joint filers) from your federal return that you received while a resident of North Carolina, adjusted by the applicable additions shown on Lines 37 through 39 and applicable deductions shown on Lines 41 through 46 of Form D The portion of Line 1 that was taxed by another state or country Divide Line 2 by Line 1 and enter the result as a decimal amount (Round to two decimal places) Enter North Carolina income tax (From Form D-400, Line 13) Multiply Line 3 by Line Amount of net tax paid to the other state or country on the income shown on Line 2 (See instructions above for definition of net tax paid) Enter the er of Line 5 or Line 6 7. Information for Claiming Tax Credits - Form D-400TC Credit for Child and Dependent Care Expenses If you claim an income tax credit for child and dependent care expenses on your federal return, you may claim a tax credit for such expenses on your North Carolina return. For dependents who were age seven or older and not physically or mentally incapable of caring for themselves, the credit is from 7 percent to 9 percent of the federal employment related expenses, depending on your status and federal adjusted gross income. For dependents who were under the age of seven and dependents who were physically or mentally incapable of caring for themselves, the tax credit is from 10 to 13 percent of the qualified federal employment related expenses, depending on your status and your federal adjusted gross income. The federal employment related expense is shown on Line 3 of Federal Form 2441 or on Schedule 2, Part II, Line 3 of Federal Form 1040A. If applicable, include on Form D 400TC, Part 2, Line 8, any qualified expenses for 1999 that you paid in The total amount shown on Line 8, Part 2 of Form D 400TC cannot exceed $2,400 for one dependent or $4,800 for two or more dependents. A nonresident or part-year resident is allowed the tax credit in the proportion that federal taxable income (as adjusted) is taxable to North Carolina. For a dependent who reaches age seven during the taxable year and who is not physically or mentally incapable of caring for himself, the tax credit for employment-related expenses incurred prior to the dependent s 7th birthday will be calculated using the applicable percentage in column A, and the tax credit for employment related expenses incurred after the dependent becomes age seven will be calculated by using the applicable percentage in column B. You must use the table below to determine the amounts to enter on Lines 10 and 12 of Form D-400TC. Filing Status of Household Surviving Spouse or Joint Return Filing Separately Credit for Children Child and Dependent Care Credit Table Federal Adjusted Gross Income (Federal Form 1040, Line 33 or Federal Form 1040A, Line 19) Column A Column B Up to $20,000 Over $20,000 up to $32,000 Over $32,000 Up to $25,000 Over $25,000 up to $40,000 Over $40,000 Up to $15,000 Over $15,000 up to $24,000 Over $24,000 Up to $12,500 Over $12,500 up to $20,000 Over $20,000 Credit for Charitable Contributions You may claim an income tax credit of $60 for each dependent child for whom you were allowed to deduct a personal exemption on your federal return if your federal adjusted gross income (Form 1040, Line 33; or Form 1040A, Line 19) is the following amount shown for your status: - $100,000; of - $80,000; - $60,000; or - $50,000. The credit for children can be claimed only for a child who was under 19 years ge on the last day of the year or for a student under the age of 24 on the last day of the year for whom you furnished more 50 percent of the support. A child is a son, stepson, daughter, stepdaughter, or legally adopted child for whom you provided more half of the support for the taxable year. The credit is also allowed for a foster child if the child lived with you for the entire year and you provided care for the child as your own child. A nonresident or part-year resident is allowed the tax credit in the proportion that federal taxable income (as adjusted) is taxable to North Carolina. Complete Form D 400TC, Part 3 to determine the allowable credit. If you claimed the standard deduction on your federal return, you may claim a tax credit for charitable contributions. The allowable credit equals 7 percent of the amount by which your charitable contributions for the taxable year exceed 2 percent of your federal adjusted gross income. The credit may not be claimed for contributions for which the credit for certain real property donations or the credit for gleaned crops is claimed. A nonresident or part-year resident may claim a prorated credit equal to the percentage of income that is subject to North Carolina tax. The credit may not exceed the tax liability for the tax year, reduced by other tax credits. Complete the Worksheet for Determining Tax Credit for Charitable Contributions at the top of Page 13 to determine the allowable credit.
13 Information for Claiming Tax Credits - Form D-400TC Page 13 Worksheet for Determining Tax Credit for Charitable Contributions 1. Enter the amount of your charitable contributions for the taxable year Multiply your federal adjusted gross income from your federal return (Form 1040, Line 33; Form 1040A, Line 19; Form 1040EZ, Line 4; or TeleFile Tax Record, Line I) by 2% and enter the result here. (Federal AGI x.02) Subtract Line 2 from Line 1. If Line 2 equals or exceeds Line 1, STOP HERE. Enter - 0- on Form D-400TC, Line Multiply Line 3 by 7% (.07) and enter the result. Full-year residents enter this amount on Line 6 below Nonresidents and part-year residents multiply the amount on Line 4 by the decimal amount from Form D-400, Line 10b and enter the result here and on Line 6 below. If Line 10b is more 1.00, enter the amount from Line 4 here and on Line 6 below Credit for charitable contributions (Enter on Form D-400TC, Line 20) Credit for Long-Term Care Insurance A tax credit is allowed for the qualifying premiums you paid during the taxable year on a qualified long-term care insurance contract(s) that provides insurance coverage for yourself, your spouse, or a dependent for whom you were allowed to claim a personal exemption on your federal return. The credit is 15 percent of the premium costs but may not exceed $350 for each qualified long-term care insurance contract for which a credit is claimed. Qualified long-term care insurance contracts are defined in section 7702B of the Internal Revenue Code. No credit is allowed for payments that are deducted from, or not included in, your federal gross income for the taxable year. If you claimed medical expenses as part of itemized deductions on your federal return, you are not eligible for the credit for the long-term care insurance premiums that are deductible as a medical expense under federal law. Federal law limits the deductible longterm care premiums based on an individual s age. Those premiums that are not deductible on your federal return because of the age limitations may be used in calculating the credit. Self-employed individuals who claim a deduction for health insurance premiums on the federal return must reduce any allowable credit by the applicable percentage of health insurance premiums deducted from gross income for federal income tax purposes. For tax year 2000, the applicable percentage is 60 percent. An example of payments that are not included in federal gross income is premiums paid through an employer-sponsored plan in which the payments are excluded from taxable wages (pre-taxed dollars). A nonresident or part-year resident is allowed the tax credit in the proportion that federal taxable income (as adjusted) is taxable to North Carolina. Complete the worksheet below to determine the allowable credit. Worksheet for Determining Tax Credit for Long-Term Care Insurance 1. Enter the amount of premiums you paid on a long-term care insurance contract(s) for the taxable year. Do not include premiums that you paid through a cafeteria plan or flexible spending arrangement offered by your employer Multiply Line 1 by 15 % (.15) (Do not enter more $350 per contract) If you claimed a deduction for self-employed health insurance premiums on Federal Form 1040, Line 28, multiply the amount on Line 2 by 40% and enter the result here. If you did not, enter the amount from Line 2 on this line. Full-year residents enter the amount on this line on Line Nonresidents and part-year residents multiply the amount on Line 3 by the decimal amount from Form D-400, Line 10b and enter the result here and on Line 5. If Line 10b is more 1.00, enter the amount from Line 3 here and on Line Credit for long-term care insurance (Enter on Form D-400TC, Line 21) Carry-over of Unused Tax Credit for Tax Paid on Federal Retiree Pension Benefits 4. If you claimed tax credits on your 1996, 1997, or 1998 returns for the net pension tax you paid on your federal retirement benefits received during 1985 through 1988, the credit could not exceed the tax liability in any year. If your tax liability was the allowable installment for any of the years, the unused portion ny installment may be carried forward and claimed on your 2000 return. The surviving spouse federal retiree may also carry forward any unused portions of the credit to the 2000 return. In no case can the credit exceed the tax liability in any year. If the representative of the federal retiree s estate claimed the credit on the fiduciary return for tax years 1996, 1997, or 1998, the fiduciary may not carry forward any unused portion of the installment to the 2000 fiduciary return. Credit for Qualified Business Investments A tax credit is allowed for qualifying investments in the equity securities or subordinated debt qualified business venture or qualified grantee business. The credit is 25 percent of the amount invested or $50,000, whichever is. The tax credit is not allowed for the year in which the investment is made but is allowed for the taxable year beginning during the calendar year following the calendar year in which the investment was made. Your basis in the equity securities or subordinated debt acquired as a result of your investment must be reduced by the amount llowable credit. To be eligible for the tax credit, you must file Form D 499, Application for Tax Credit for Qualified Business Investments, with the Secretary of Revenue on or before April 15 of the year following the calendar year in which the investment was made. The date set for the application may be extended provided you furnish a written statement by April 15 requesting that you be allowed additional time in which to file the application. However, the date for the application may not be extended by the Secretary beyond September 15. An extension of time to file your individual income tax return (Form D 400) does not extend the time for Form D 499. See Page 2 of Form D 499 for additional rules and regulations for claiming the credit. The allowable credit should be shown on Form D 400TC, Line 23. Any unused credit may be carried forward for the next succeeding five years. Credit for Disabled Taxpayer, Dependent, and/or Spouse If you claimed an income tax credit on your federal tax return for being permanently and totally disabled, you are entitled to a tax credit on your North Carolina return equal to onethird (1/3) of the amount of the federal tax credit. Although the federal tax credit is also allowed for being age 65 or older, no portion of the tax credit is allowed on the North Carolina return for being age 65 or older. You may also be entitled to a tax credit if a dependent or spouse for whom you are allowed an exemption on your federal return is permanently and totally disabled. To qualify for the credit, a statement from a physician or local health department must be attached to your return certifying that the dependent was unable to engage in any substantial gainful activity by reason physical or mental impairment that can be expected to result in death or that has lasted or can be expected to last for a continuous period of not 12 months. A nonresident or part-year resident is allowed the tax credit in the proportion that federal taxable income (as adjusted) is taxable to North Carolina. The allowable credit is determined by completing Form D-429, Worksheet for Determining Tax Credit for Disabled Taxpayer, Dependent, and/or Spouse. Contact the Department for the form.
14 Page 14 Information for Claiming Tax Credits - Form D-400TC Miscellaneous Tax Credits State law provides for the following tax credits in addition to the tax credits explained above: Property Taxes on Farm Machinery, Using North Carolina Ports, Donating Real Property for Certain Public and Conservation Purposes, Construction of Dwelling Units for Handicapped Persons, Purchase of Conservation Tillage Equipment, Gleaned Crops, Rehabilitating an Historic Structure, and Poultry Composting. For further information about these credits, contact the Department of Revenue. Business Incentive and Energy Tax Credits (Limited to 50% of Tax Liability) The following tax credits are available as incentives to new and expanding businesses or for investing in renewable energy property or low-income housing. If you believe you are entitled to one or more of the tax credits, contact the Department for Form NC-478 Series. Form NC-478 Series is used to calculate and report tax credits that are limited to 50% of your tax the sum ll other tax credits that you claim. Complete the form and attach it to the front of your income tax return. Credit for creating jobs Credit for investing in central administrative office Credit for investing in machinery and equipment Credit for investing in business property Credit for research and development Credit for investing in renewable energy property Credit for worker training Credit for investing in low-income housing Credit for Child Health Insurance Premiums You may be entitled to an income tax credit if you paid health insurance premiums that provided insurance coverage for a dependent child who was under 19 years ge. For a dependent child who becomes 19 during the taxable year, you may claim credit for the premiums paid for the period before the child reached age 19. To qualify for the credit, the premiums must be paid under a private or employer-sponsored comprehensive health insurance plan. You are not eligible for the credit if you claim medical expenses as an itemized deduction on your federal return. Self-employed individuals who claim a deduction for health insurance premiums on the federal return must reduce any allowable credit by the applicable percentage provided in section 162(I) of the Internal Revenue Code. For tax year 2000, the applicable percentage is 60 percent. A nonresident or part-year resident is allowed the tax credit in the proportion that federal taxable income (as adjusted) is taxable to North Carolina. Complete Part 5 of Form D-400TC to determine the allowable tax credit. When entering an amount on Line 35, do not include any premiums that were deducted from or not included in your federal adjusted gross income. For example, if you participate in your employer s fringe benefit cafeteria plan or flexible spending arrangement and agree to a voluntary salary reduction in return for a child health insurance benefit, you may not consider the amount of your salary reduction in determining the credit un the amount is included in box 1 of your W-2. If the amount is not included in box 1 of your W-2, the cost of the premiums was not included in your federal adjusted gross income. Generally, a cafeteria plan is a separate, written benefit plan maintained by an employer under which all participants are employees and each participant has the opportunity to select the particular benefits that are desired. A flexible spending arrangement (FSA) is a benefit program that provides employees with coverage under which specified, incurred expenses may be reimbursed (subject to reimbursement maximums and other reasonable conditions). Important: Un otherwise stated, the tax credits described in these instructions may not exceed the tax liability for the tax year, reduced by other tax credits, and may not be carried forward to future tax years. Reminders Double-check your figures, including your social security number. Accuracy speeds processing of your tax return. Claim the same status you claimed on your federal return. If you do not fill in the applicable circle to indicate your status, processing of your return will be delayed. Sign and date your return on Page 4. If you file a joint tax return, both you and your spouse must sign the return. Staple the originals or copies of the original State wage and tax statements in the top left-hand corner of the return. You must include a copy of your federal return with your North Carolina return un your federal return reflects a North Carolina address or you file electronically. If you owe additional tax and you received a pre-addressed income tax booklet, use the payment voucher (Form D-400V) included with the booklet to make your payment. Do not staple, tape, or otherwise attach your payment or voucher to your return or to each other. Instead, just put them loose in the envelope. Maintaining Records You should keep canceled checks, receipts, or other documentation, including a copy of your federal return, to verify any amount entered on your tax return for a period t three years from the due date of the return or three years from the date the return is filed, whichever is later. Lack of adequate records may result in the disallowance ll or part of the deductions. Your canceled check, money order stub, or Departmental receipt showing payment of tax should be kept for at five years from the due date of the tax return. Important Notice Regarding Substitute Returns Any facsimile or substitute form must be approved by the Department of Revenue prior to its use. If you use computer generated returns, the software company is responsible for requesting approval and receiving an assigned barcode. The Department publishes a list of software developers who have received approval on our website. Photocopies of the return are not acceptable. Returns that cannot be processed by our imaging and scanning equipment will be returned to the taxpayer with instructions to refile on an acceptable form.
15 North Carolina Tax Table Use if your taxable income is $68,000. If $68,000 or more, use the Tax Rate Schedule. Example: Mr. and Mrs. Smith are a joint return. Their taxable income on Line 11 of Form D-400 (Line 7 of Form D-400EZ) is $25,320. First, they find the $25,300- $25,350 income line. Next, they find the column for married and read down the column. The amount shown where the income line and status column meet is $1,560. This is the tax amount they must write on Line 13 of Form D-400 (Line 8 of Form D-400EZ). Your tax is- 25,200 25,250 1,638 1,553 1,660 1,596 25,250 25,300 1,642 1,557 1,663 1,599 25,300 25,350 1,645 1,560 1,667 1,603 25,350 25,400 1,649 1,564 1,670 1,606 Page 15 1,000 And you are- And you are- And you areincome is- $0 $10 $0 $0 $0 $ , ,000 1, ,025 1, ,050 1, ,075 1, ,100 1, ,125 1, ,150 1, ,175 1, ,200 1, ,225 1, ,250 1, ,275 1, ,300 1, ,325 1, ,350 1, ,375 1, Your tax is- Your tax is- Your tax is- This column must also be used by a qualifying widow(er) 1,400 1, ,425 1, ,450 1, ,475 1, ,500 1, ,525 1, ,550 1, ,575 1, ,600 1, ,625 1, ,650 1, ,675 1, ,700 1, ,725 1, ,750 1, ,775 1, ,800 1, ,825 1, ,850 1, ,875 1, ,900 1, ,925 1, ,950 1, ,975 2, ,000 2,000 2, ,025 2, ,050 2, ,075 2, ,100 2, ,125 2, ,150 2, ,175 2, ,200 2, ,225 2, ,250 2, ,275 2, ,300 2, ,325 2, ,350 2, ,375 2, ,400 2, ,425 2, ,450 2, ,475 2, ,500 2, ,525 2, ,550 2, ,575 2, ,600 2, ,625 2, ,650 2, ,675 2, ,000 4,000 2,700 2, ,725 2, ,750 2, ,775 2, ,800 2, ,825 2, ,850 2, ,875 2, ,900 2, ,925 2, ,950 2, ,975 3, ,000 3, ,050 3, ,100 3, ,150 3, ,200 3, ,250 3, ,300 3, ,350 3, ,400 3, ,450 3, ,500 3, ,550 3, ,600 3, ,650 3, ,700 3, ,750 3, ,800 3, ,850 3, ,900 3, ,950 4, ,000 4, ,050 4, ,100 4, ,150 4, ,200 4, ,250 4, ,300 4, ,350 4, ,400 4, ,450 4, ,500 4, ,550 4, ,600 4, ,650 4, ,700 4, ,750 4, ,800 4, ,850 4, ,900 4, ,950 5, Continued on next page
16 Page 16 Tax Table - Continued And you are- And you are- And you areincome is- Your tax is- Your tax is- Your tax is- 5,000 5,000 5, ,050 5, ,100 5, ,150 5, ,200 5, ,250 5, ,300 5, ,350 5, ,400 5, ,450 5, ,500 5, ,550 5, ,600 5, ,650 5, ,700 5, ,750 5, ,800 5, ,850 5, ,900 5, ,950 6, ,000 6,000 6, ,050 6, ,100 6, ,150 6, ,200 6, ,250 6, ,300 6, ,350 6, ,400 6, ,450 6, ,500 6, ,550 6, ,600 6, ,650 6, ,700 6, ,750 6, ,800 6, ,850 6, ,900 6, ,950 7, ,000 7,000 7, ,050 7, ,100 7, ,150 7, ,200 7, ,250 7, ,300 7, ,350 7, ,400 7, ,450 7, ,500 7, ,550 7, ,600 7, ,650 7, ,700 7, ,750 7, ,000 8,000 8, ,050 8, ,100 8, ,150 8, ,200 8, ,250 8, ,300 8, ,350 8, ,400 8, ,450 8, ,500 8, ,550 8, ,600 8, ,650 8, ,700 8, ,750 8, ,800 8, ,850 8, ,900 8, ,950 9, ,000 9,000 9, ,050 9, ,100 9, ,150 9, ,200 9, ,250 9, ,300 9, ,350 9, ,400 9, ,450 9, ,500 9, ,550 9, ,600 9, ,650 9, ,700 9, ,750 9, ,800 9, ,850 9, ,900 9, ,950 10, ,000 10,000 10, ,050 10, ,100 10, ,150 10, ,200 10, ,250 10, ,300 10, ,350 10, ,400 10, ,450 10, ,500 10, ,550 10, ,600 10, ,650 10, ,700 10, ,750 10, ,000 11,000 11, ,050 11, ,100 11, ,150 11, ,200 11, ,250 11, ,300 11, ,350 11, ,400 11, ,450 11, ,500 11, ,550 11, ,600 11, ,650 11, ,700 11, ,750 11, ,800 11, ,850 11, ,900 11, ,950 12, ,000 12,000 12, ,050 12, ,100 12, ,150 12, ,200 12, ,250 12, ,300 12, ,350 12, ,400 12, ,450 12, ,500 12, ,550 12, ,600 12, ,650 12, ,700 12, ,750 12, ,800 12, ,850 12, ,900 12, ,950 13, ,000 13,000 13, ,050 13, ,100 13, ,150 13, ,200 13, ,250 13, ,300 13, ,350 13, ,400 13, ,450 13, ,500 13, ,550 13, ,600 13, ,650 13, ,700 13, ,750 13, ,800 7, ,850 7, ,900 7, ,950 8, ,800 10, ,850 10, ,900 10, ,950 11, ,800 13, ,850 13, ,900 13, ,950 14, This column must also be used by a qualifying widow(er) Continued on next page
17 Tax Table - Continued Page 17 And you are- And you are- And you areincome is- Your tax is- Your tax is- Your tax is- 14,000 14,000 14, ,050 14, ,100 14, ,150 14, ,200 14, ,250 14, ,300 14, ,350 14, ,400 14, ,450 14, ,500 14, ,550 14, ,600 14, ,650 14, ,700 14, ,750 14, ,800 14, ,850 14, ,900 14, ,950 15, ,000 15,000 15, ,050 15, ,100 15, ,150 15, ,200 15, ,250 15, ,300 15, ,350 15, ,400 15, ,450 15, ,500 15, ,550 15, ,600 15, ,650 15, ,700 15, ,750 15, ,800 15, , ,850 15, , ,900 15, , ,950 16, , ,000 16,000 16, , ,050 16, , ,100 16,150 1, , ,150 16,200 1, , ,200 16,250 1, , ,250 16,300 1, , ,300 16,350 1, , ,350 16,400 1, , ,400 16,450 1, , ,450 16,500 1, , ,500 16,550 1, , ,550 16,600 1, , ,600 16,650 1, , ,650 16,700 1,040 1,001 1,061 1,001 16,700 16,750 1,043 1,004 1,065 1,004 16,750 16,800 1,047 1,007 1,068 1,007 16,800 16,850 1,050 1,010 1,072 1,010 16,850 16,900 1,054 1,013 1,075 1,013 16,900 16,950 1,057 1,016 1,079 1,016 16,950 17,000 1,061 1,019 1,082 1,019 17,000 17,000 17,050 1,064 1,022 1,086 1,022 17,050 17,100 1,068 1,025 1,089 1,025 17,100 17,150 1,071 1,028 1,093 1,029 17,150 17,200 1,075 1,031 1,096 1,032 17,200 17,250 1,078 1,034 1,100 1,036 17,250 17,300 1,082 1,037 1,103 1,039 17,300 17,350 1,085 1,040 1,107 1,043 17,350 17,400 1,089 1,043 1,110 1,046 17,400 17,450 1,092 1,046 1,114 1,050 17,450 17,500 1,096 1,049 1,117 1,053 17,500 17,550 1,099 1,052 1,121 1,057 17,550 17,600 1,103 1,055 1,124 1,060 17,600 17,650 1,106 1,058 1,128 1,064 17,650 17,700 1,110 1,061 1,131 1,067 17,700 17,750 1,113 1,064 1,135 1,071 17,750 17,800 1,117 1,067 1,138 1,074 17,800 17,850 1,120 1,070 1,142 1,078 17,850 17,900 1,124 1,073 1,145 1,081 17,900 17,950 1,127 1,076 1,149 1,085 17,950 18,000 1,131 1,079 1,152 1,088 18,000 18,000 18,050 1,134 1,082 1,156 1,092 18,050 18,100 1,138 1,085 1,159 1,095 18,100 18,150 1,141 1,088 1,163 1,099 18,150 18,200 1,145 1,091 1,166 1,102 18,200 18,250 1,148 1,094 1,170 1,106 18,250 18,300 1,152 1,097 1,173 1,109 18,300 18,350 1,155 1,100 1,177 1,113 18,350 18,400 1,159 1,103 1,180 1,116 18,400 18,450 1,162 1,106 1,184 1,120 18,450 18,500 1,166 1,109 1,187 1,123 18,500 18,550 1,169 1,112 1,191 1,127 18,550 18,600 1,173 1,115 1,194 1,130 18,600 18,650 1,176 1,118 1,198 1,134 18,650 18,700 1,180 1,121 1,201 1,137 18,700 18,750 1,183 1,124 1,205 1,141 18,750 18,800 1,187 1,127 1,208 1,144 18,800 18,850 1,190 1,130 1,212 1,148 18,850 18,900 1,194 1,133 1,215 1,151 18,900 18,950 1,197 1,136 1,219 1,155 18,950 19,000 1,201 1,139 1,222 1,158 19,000 19,000 19,050 1,204 1,142 1,226 1,162 19,050 19,100 1,208 1,145 1,229 1,165 19,100 19,150 1,211 1,148 1,233 1,169 19,150 19,200 1,215 1,151 1,236 1,172 19,200 19,250 1,218 1,154 1,240 1,176 19,250 19,300 1,222 1,157 1,243 1,179 19,300 19,350 1,225 1,160 1,247 1,183 19,350 19,400 1,229 1,163 1,250 1,186 19,400 19,450 1,232 1,166 1,254 1,190 19,450 19,500 1,236 1,169 1,257 1,193 19,500 19,550 1,239 1,172 1,261 1,197 19,550 19,600 1,243 1,175 1,264 1,200 19,600 19,650 1,246 1,178 1,268 1,204 19,650 19,700 1,250 1,181 1,271 1,207 19,700 19,750 1,253 1,184 1,275 1,211 19,750 19,800 1,257 1,187 1,278 1,214 19,800 19,850 1,260 1,190 1,282 1,218 19,850 19,900 1,264 1,193 1,285 1,221 19,900 19,950 1,267 1,196 1,289 1,225 19,950 20,000 1,271 1,199 1,292 1,228 20,000 20,000 20,050 1,274 1,202 1,296 1,232 20,050 20,100 1,278 1,205 1,299 1,235 20,100 20,150 1,281 1,208 1,303 1,239 20,150 20,200 1,285 1,211 1,306 1,242 20,200 20,250 1,288 1,214 1,310 1,246 20,250 20,300 1,292 1,217 1,313 1,249 20,300 20,350 1,295 1,220 1,317 1,253 20,350 20,400 1,299 1,223 1,320 1,256 20,400 20,450 1,302 1,226 1,324 1,260 20,450 20,500 1,306 1,229 1,327 1,263 20,500 20,550 1,309 1,232 1,331 1,267 20,550 20,600 1,313 1,235 1,334 1,270 20,600 20,650 1,316 1,238 1,338 1,274 20,650 20,700 1,320 1,241 1,341 1,277 20,700 20,750 1,323 1,244 1,345 1,281 20,750 20,800 1,327 1,247 1,348 1,284 20,800 20,850 1,330 1,250 1,352 1,288 20,850 20,900 1,334 1,253 1,355 1,291 20,900 20,950 1,337 1,256 1,359 1,295 20,950 21,000 1,341 1,259 1,362 1,298 21,000 21,000 21,050 1,344 1,262 1,366 1,302 21,050 21,100 1,348 1,265 1,369 1,305 21,100 21,150 1,351 1,268 1,373 1,309 21,150 21,200 1,355 1,271 1,376 1,312 21,200 21,250 1,358 1,274 1,380 1,316 21,250 21,300 1,362 1,277 1,383 1,319 21,300 21,350 1,365 1,280 1,387 1,323 21,350 21,400 1,369 1,284 1,390 1,326 21,400 21,450 1,372 1,287 1,394 1,330 21,450 21,500 1,376 1,291 1,397 1,333 21,500 21,550 1,379 1,294 1,401 1,337 21,550 21,600 1,383 1,298 1,404 1,340 21,600 21,650 1,386 1,301 1,408 1,344 21,650 21,700 1,390 1,305 1,411 1,347 21,700 21,750 1,393 1,308 1,415 1,351 21,750 21,800 1,397 1,312 1,418 1,354 21,800 21,850 1,400 1,315 1,422 1,358 21,850 21,900 1,404 1,319 1,425 1,361 21,900 21,950 1,407 1,322 1,429 1,365 21,950 22,000 1,411 1,326 1,432 1,368 22,000 22,000 22,050 1,414 1,329 1,436 1,372 22,050 22,100 1,418 1,333 1,439 1,375 22,100 22,150 1,421 1,336 1,443 1,379 22,150 22,200 1,425 1,340 1,446 1,382 22,200 22,250 1,428 1,343 1,450 1,386 22,250 22,300 1,432 1,347 1,453 1,389 22,300 22,350 1,435 1,350 1,457 1,393 22,350 22,400 1,439 1,354 1,460 1,396 22,400 22,450 1,442 1,357 1,464 1,400 22,450 22,500 1,446 1,361 1,467 1,403 22,500 22,550 1,449 1,364 1,471 1,407 22,550 22,600 1,453 1,368 1,474 1,410 22,600 22,650 1,456 1,371 1,478 1,414 22,650 22,700 1,460 1,375 1,481 1,417 22,700 22,750 1,463 1,378 1,485 1,421 22,750 22,800 1,467 1,382 1,488 1,424 22,800 22,850 1,470 1,385 1,492 1,428 22,850 22,900 1,474 1,389 1,495 1,431 22,900 22,950 1,477 1,392 1,499 1,435 22,950 23,000 1,481 1,396 1,502 1,438 This column must also be used by a qualifying widow(er) Continued on next page
18 Page 18 Tax Table - Continued And you are- And you are- And you areincome is- Your tax is- Your tax is- Your tax is- 23,000 23,000 23,050 1,484 1,399 1,506 1,442 23,050 23,100 1,488 1,403 1,509 1,445 23,100 23,150 1,491 1,406 1,513 1,449 23,150 23,200 1,495 1,410 1,516 1,452 23,200 23,250 1,498 1,413 1,520 1,456 23,250 23,300 1,502 1,417 1,523 1,459 23,300 23,350 1,505 1,420 1,527 1,463 23,350 23,400 1,509 1,424 1,530 1,466 23,400 23,450 1,512 1,427 1,534 1,470 23,450 23,500 1,516 1,431 1,537 1,473 23,500 23,550 1,519 1,434 1,541 1,477 23,550 23,600 1,523 1,438 1,544 1,480 23,600 23,650 1,526 1,441 1,548 1,484 23,650 23,700 1,530 1,445 1,551 1,487 23,700 23,750 1,533 1,448 1,555 1,491 23,750 23,800 1,537 1,452 1,558 1,494 23,800 23,850 1,540 1,455 1,562 1,498 23,850 23,900 1,544 1,459 1,565 1,501 23,900 23,950 1,547 1,462 1,569 1,505 23,950 24,000 1,551 1,466 1,572 1,508 24,000 24,000 24,050 1,554 1,469 1,576 1,512 24,050 24,100 1,558 1,473 1,579 1,515 24,100 24,150 1,561 1,476 1,583 1,519 24,150 24,200 1,565 1,480 1,586 1,522 24,200 24,250 1,568 1,483 1,590 1,526 24,250 24,300 1,572 1,487 1,593 1,529 24,300 24,350 1,575 1,490 1,597 1,533 24,350 24,400 1,579 1,494 1,600 1,536 24,400 24,450 1,582 1,497 1,604 1,540 24,450 24,500 1,586 1,501 1,607 1,543 24,500 24,550 1,589 1,504 1,611 1,547 24,550 24,600 1,593 1,508 1,614 1,550 24,600 24,650 1,596 1,511 1,618 1,554 24,650 24,700 1,600 1,515 1,621 1,557 24,700 24,750 1,603 1,518 1,625 1,561 24,750 24,800 1,607 1,522 1,628 1,564 24,800 24,850 1,610 1,525 1,632 1,568 24,850 24,900 1,614 1,529 1,635 1,571 24,900 24,950 1,617 1,532 1,639 1,575 24,950 25,000 1,621 1,536 1,642 1,578 25,000 25,000 25,050 1,624 1,539 1,646 1,582 25,050 25,100 1,628 1,543 1,649 1,585 25,100 25,150 1,631 1,546 1,653 1,589 25,150 25,200 1,635 1,550 1,656 1,592 25,200 25,250 1,638 1,553 1,660 1,596 25,250 25,300 1,642 1,557 1,663 1,599 25,300 25,350 1,645 1,560 1,667 1,603 25,350 25,400 1,649 1,564 1,670 1,606 25,400 25,450 1,652 1,567 1,674 1,610 25,450 25,500 1,656 1,571 1,677 1,613 25,500 25,550 1,659 1,574 1,681 1,617 25,550 25,600 1,663 1,578 1,684 1,620 25,600 25,650 1,666 1,581 1,688 1,624 25,650 25,700 1,670 1,585 1,691 1,627 25,700 25,750 1,673 1,588 1,695 1,631 25,750 25,800 1,677 1,592 1,698 1,634 25,800 25,850 1,680 1,595 1,702 1,638 25,850 25,900 1,684 1,599 1,705 1,641 25,900 25,950 1,687 1,602 1,709 1,645 25,950 26,000 1,691 1,606 1,712 1,648 26,000 26,000 26,050 1,694 1,609 1,716 1,652 26,050 26,100 1,698 1,613 1,719 1,655 26,100 26,150 1,701 1,616 1,723 1,659 26,150 26,200 1,705 1,620 1,726 1,662 26,200 26,250 1,708 1,623 1,730 1,666 26,250 26,300 1,712 1,627 1,733 1,669 26,300 26,350 1,715 1,630 1,737 1,673 26,350 26,400 1,719 1,634 1,740 1,676 26,400 26,450 1,722 1,637 1,744 1,680 26,450 26,500 1,726 1,641 1,747 1,683 26,500 26,550 1,729 1,644 1,751 1,687 26,550 26,600 1,733 1,648 1,754 1,690 26,600 26,650 1,736 1,651 1,758 1,694 26,650 26,700 1,740 1,655 1,761 1,697 26,700 26,750 1,743 1,658 1,765 1,701 26,750 26,800 1,747 1,662 1,768 1,704 26,800 26,850 1,750 1,665 1,772 1,708 26,850 26,900 1,754 1,669 1,775 1,711 26,900 26,950 1,757 1,672 1,779 1,715 26,950 27,000 1,761 1,676 1,782 1,718 27,000 27,000 27,050 1,764 1,679 1,786 1,722 27,050 27,100 1,768 1,683 1,789 1,725 27,100 27,150 1,771 1,686 1,793 1,729 27,150 27,200 1,775 1,690 1,796 1,732 27,200 27,250 1,778 1,693 1,800 1,736 27,250 27,300 1,782 1,697 1,803 1,739 27,300 27,350 1,785 1,700 1,807 1,743 27,350 27,400 1,789 1,704 1,810 1,746 27,400 27,450 1,792 1,707 1,814 1,750 27,450 27,500 1,796 1,711 1,817 1,753 27,500 27,550 1,799 1,714 1,821 1,757 27,550 27,600 1,803 1,718 1,824 1,760 27,600 27,650 1,806 1,721 1,828 1,764 27,650 27,700 1,810 1,725 1,831 1,767 27,700 27,750 1,813 1,728 1,835 1,771 27,750 27,800 1,817 1,732 1,838 1,774 27,800 27,850 1,820 1,735 1,842 1,778 27,850 27,900 1,824 1,739 1,845 1,781 27,900 27,950 1,827 1,742 1,849 1,785 27,950 28,000 1,831 1,746 1,852 1,788 28,000 28,000 28,050 1,834 1,749 1,856 1,792 28,050 28,100 1,838 1,753 1,859 1,795 28,100 28,150 1,841 1,756 1,863 1,799 28,150 28,200 1,845 1,760 1,866 1,802 28,200 28,250 1,848 1,763 1,870 1,806 28,250 28,300 1,852 1,767 1,873 1,809 28,300 28,350 1,855 1,770 1,877 1,813 28,350 28,400 1,859 1,774 1,880 1,816 28,400 28,450 1,862 1,777 1,884 1,820 28,450 28,500 1,866 1,781 1,887 1,823 28,500 28,550 1,869 1,784 1,891 1,827 28,550 28,600 1,873 1,788 1,894 1,830 28,600 28,650 1,876 1,791 1,898 1,834 28,650 28,700 1,880 1,795 1,901 1,837 28,700 28,750 1,883 1,798 1,905 1,841 28,750 28,800 1,887 1,802 1,908 1,844 28,800 28,850 1,890 1,805 1,912 1,848 28,850 28,900 1,894 1,809 1,915 1,851 28,900 28,950 1,897 1,812 1,919 1,855 28,950 29,000 1,901 1,816 1,922 1,858 29,000 29,000 29,050 1,904 1,819 1,926 1,862 29,050 29,100 1,908 1,823 1,929 1,865 29,100 29,150 1,911 1,826 1,933 1,869 29,150 29,200 1,915 1,830 1,936 1,872 29,200 29,250 1,918 1,833 1,940 1,876 29,250 29,300 1,922 1,837 1,943 1,879 29,300 29,350 1,925 1,840 1,947 1,883 29,350 29,400 1,929 1,844 1,950 1,886 29,400 29,450 1,932 1,847 1,954 1,890 29,450 29,500 1,936 1,851 1,957 1,893 29,500 29,550 1,939 1,854 1,961 1,897 29,550 29,600 1,943 1,858 1,964 1,900 29,600 29,650 1,946 1,861 1,968 1,904 29,650 29,700 1,950 1,865 1,971 1,907 29,700 29,750 1,953 1,868 1,975 1,911 29,750 29,800 1,957 1,872 1,978 1,914 29,800 29,850 1,960 1,875 1,982 1,918 29,850 29,900 1,964 1,879 1,985 1,921 29,900 29,950 1,967 1,882 1,989 1,925 29,950 30,000 1,971 1,886 1,992 1,928 30,000 30,000 30,050 1,974 1,889 1,996 1,932 30,050 30,100 1,978 1,893 1,999 1,935 30,100 30,150 1,981 1,896 2,003 1,939 30,150 30,200 1,985 1,900 2,006 1,942 30,200 30,250 1,988 1,903 2,010 1,946 30,250 30,300 1,992 1,907 2,013 1,949 30,300 30,350 1,995 1,910 2,017 1,953 30,350 30,400 1,999 1,914 2,020 1,956 30,400 30,450 2,002 1,917 2,024 1,960 30,450 30,500 2,006 1,921 2,027 1,963 30,500 30,550 2,009 1,924 2,031 1,967 30,550 30,600 2,013 1,928 2,034 1,970 30,600 30,650 2,016 1,931 2,038 1,974 30,650 30,700 2,020 1,935 2,041 1,977 30,700 30,750 2,023 1,938 2,045 1,981 30,750 30,800 2,027 1,942 2,048 1,984 30,800 30,850 2,030 1,945 2,052 1,988 30,850 30,900 2,034 1,949 2,055 1,991 30,900 30,950 2,037 1,952 2,059 1,995 30,950 31,000 2,041 1,956 2,062 1,998 31,000 31,000 31,050 2,044 1,959 2,066 2,002 31,050 31,100 2,048 1,963 2,069 2,005 31,100 31,150 2,051 1,966 2,073 2,009 31,150 31,200 2,055 1,970 2,076 2,012 31,200 31,250 2,058 1,973 2,080 2,016 31,250 31,300 2,062 1,977 2,083 2,019 31,300 31,350 2,065 1,980 2,087 2,023 31,350 31,400 2,069 1,984 2,090 2,026 31,400 31,450 2,072 1,987 2,094 2,030 31,450 31,500 2,076 1,991 2,097 2,033 31,500 31,550 2,079 1,994 2,101 2,037 31,550 31,600 2,083 1,998 2,104 2,040 31,600 31,650 2,086 2,001 2,108 2,044 31,650 31,700 2,090 2,005 2,111 2,047 31,700 31,750 2,093 2,008 2,115 2,051 31,750 31,800 2,097 2,012 2,118 2,054 31,800 31,850 2,100 2,015 2,122 2,058 31,850 31,900 2,104 2,019 2,125 2,061 31,900 31,950 2,107 2,022 2,129 2,065 31,950 32,000 2,111 2,026 2,132 2,068 This column must also be used by a qualifying widow(er) Continued on next page
19 Tax Table - Continued Page 19 And you are- And you are- And you areincome is- Your tax is- Your tax is- Your tax is- 32,000 32,000 32,050 2,114 2,029 2,136 2,072 32,050 32,100 2,118 2,033 2,139 2,075 32,100 32,150 2,121 2,036 2,143 2,079 32,150 32,200 2,125 2,040 2,146 2,082 32,200 32,250 2,128 2,043 2,150 2,086 32,250 32,300 2,132 2,047 2,153 2,089 32,300 32,350 2,135 2,050 2,157 2,093 32,350 32,400 2,139 2,054 2,160 2,096 32,400 32,450 2,142 2,057 2,164 2,100 32,450 32,500 2,146 2,061 2,167 2,103 32,500 32,550 2,149 2,064 2,171 2,107 32,550 32,600 2,153 2,068 2,174 2,110 32,600 32,650 2,156 2,071 2,178 2,114 32,650 32,700 2,160 2,075 2,181 2,117 32,700 32,750 2,163 2,078 2,185 2,121 32,750 32,800 2,167 2,082 2,188 2,124 32,800 32,850 2,170 2,085 2,192 2,128 32,850 32,900 2,174 2,089 2,195 2,131 32,900 32,950 2,177 2,092 2,199 2,135 32,950 33,000 2,181 2,096 2,202 2,138 33,000 33,000 33,050 2,184 2,099 2,206 2,142 33,050 33,100 2,188 2,103 2,209 2,145 33,100 33,150 2,191 2,106 2,213 2,149 33,150 33,200 2,195 2,110 2,216 2,152 33,200 33,250 2,198 2,113 2,220 2,156 33,250 33,300 2,202 2,117 2,223 2,159 33,300 33,350 2,205 2,120 2,227 2,163 33,350 33,400 2,209 2,124 2,230 2,166 33,400 33,450 2,212 2,127 2,234 2,170 33,450 33,500 2,216 2,131 2,237 2,173 33,500 33,550 2,219 2,134 2,241 2,177 33,550 33,600 2,223 2,138 2,244 2,180 33,600 33,650 2,226 2,141 2,248 2,184 33,650 33,700 2,230 2,145 2,251 2,187 33,700 33,750 2,233 2,148 2,255 2,191 33,750 33,800 2,237 2,152 2,258 2,194 33,800 33,850 2,240 2,155 2,262 2,198 33,850 33,900 2,244 2,159 2,265 2,201 33,900 33,950 2,247 2,162 2,269 2,205 33,950 34,000 2,251 2,166 2,272 2,208 34,000 34,000 34,050 2,254 2,169 2,276 2,212 34,050 34,100 2,258 2,173 2,279 2,215 34,100 34,150 2,261 2,176 2,283 2,219 34,150 34,200 2,265 2,180 2,286 2,222 34,200 34,250 2,268 2,183 2,290 2,226 34,250 34,300 2,272 2,187 2,293 2,229 34,300 34,350 2,275 2,190 2,297 2,233 34,350 34,400 2,279 2,194 2,300 2,236 34,400 34,450 2,282 2,197 2,304 2,240 34,450 34,500 2,286 2,201 2,307 2,243 34,500 34,550 2,289 2,204 2,311 2,247 34,550 34,600 2,293 2,208 2,314 2,250 34,600 34,650 2,296 2,211 2,318 2,254 34,650 34,700 2,300 2,215 2,321 2,257 34,700 34,750 2,303 2,218 2,325 2,261 34,750 34,800 2,307 2,222 2,328 2,264 34,800 34,850 2,310 2,225 2,332 2,268 34,850 34,900 2,314 2,229 2,335 2,271 34,900 34,950 2,317 2,232 2,339 2,275 34,950 35,000 2,321 2,236 2,342 2,278 35,000 35,000 35,050 2,324 2,239 2,346 2,282 35,050 35,100 2,328 2,243 2,349 2,285 35,100 35,150 2,331 2,246 2,353 2,289 35,150 35,200 2,335 2,250 2,356 2,292 35,200 35,250 2,338 2,253 2,360 2,296 35,250 35,300 2,342 2,257 2,363 2,299 35,300 35,350 2,345 2,260 2,367 2,303 35,350 35,400 2,349 2,264 2,370 2,306 35,400 35,450 2,352 2,267 2,374 2,310 35,450 35,500 2,356 2,271 2,377 2,313 35,500 35,550 2,359 2,274 2,381 2,317 35,550 35,600 2,363 2,278 2,384 2,320 35,600 35,650 2,366 2,281 2,388 2,324 35,650 35,700 2,370 2,285 2,391 2,327 35,700 35,750 2,373 2,288 2,395 2,331 35,750 35,800 2,377 2,292 2,398 2,334 35,800 35,850 2,380 2,295 2,402 2,338 35,850 35,900 2,384 2,299 2,405 2,341 35,900 35,950 2,387 2,302 2,409 2,345 35,950 36,000 2,391 2,306 2,412 2,348 36,000 36,000 36,050 2,394 2,309 2,416 2,352 36,050 36,100 2,398 2,313 2,419 2,355 36,100 36,150 2,401 2,316 2,423 2,359 36,150 36,200 2,405 2,320 2,426 2,362 36,200 36,250 2,408 2,323 2,430 2,366 36,250 36,300 2,412 2,327 2,433 2,369 36,300 36,350 2,415 2,330 2,437 2,373 36,350 36,400 2,419 2,334 2,440 2,376 36,400 36,450 2,422 2,337 2,444 2,380 36,450 36,500 2,426 2,341 2,447 2,383 36,500 36,550 2,429 2,344 2,451 2,387 36,550 36,600 2,433 2,348 2,454 2,390 36,600 36,650 2,436 2,351 2,458 2,394 36,650 36,700 2,440 2,355 2,461 2,397 36,700 36,750 2,443 2,358 2,465 2,401 36,750 36,800 2,447 2,362 2,468 2,404 36,800 36,850 2,450 2,365 2,472 2,408 36,850 36,900 2,454 2,369 2,475 2,411 36,900 36,950 2,457 2,372 2,479 2,415 36,950 37,000 2,461 2,376 2,482 2,418 37,000 37,000 37,050 2,464 2,379 2,486 2,422 37,050 37,100 2,468 2,383 2,489 2,425 37,100 37,150 2,471 2,386 2,493 2,429 37,150 37,200 2,475 2,390 2,496 2,432 37,200 37,250 2,478 2,393 2,500 2,436 37,250 37,300 2,482 2,397 2,503 2,439 37,300 37,350 2,485 2,400 2,507 2,443 37,350 37,400 2,489 2,404 2,510 2,446 37,400 37,450 2,492 2,407 2,514 2,450 37,450 37,500 2,496 2,411 2,517 2,453 37,500 37,550 2,499 2,414 2,521 2,457 37,550 37,600 2,503 2,418 2,524 2,460 37,600 37,650 2,506 2,421 2,528 2,464 37,650 37,700 2,510 2,425 2,531 2,467 37,700 37,750 2,513 2,428 2,535 2,471 37,750 37,800 2,517 2,432 2,538 2,474 37,800 37,850 2,520 2,435 2,542 2,478 37,850 37,900 2,524 2,439 2,545 2,481 37,900 37,950 2,527 2,442 2,549 2,485 37,950 38,000 2,531 2,446 2,552 2,488 38,000 38,000 38,050 2,534 2,449 2,556 2,492 38,050 38,100 2,538 2,453 2,559 2,495 38,100 38,150 2,541 2,456 2,563 2,499 38,150 38,200 2,545 2,460 2,566 2,502 38,200 38,250 2,548 2,463 2,570 2,506 38,250 38,300 2,552 2,467 2,573 2,509 38,300 38,350 2,555 2,470 2,577 2,513 38,350 38,400 2,559 2,474 2,580 2,516 38,400 38,450 2,562 2,477 2,584 2,520 38,450 38,500 2,566 2,481 2,587 2,523 38,500 38,550 2,569 2,484 2,591 2,527 38,550 38,600 2,573 2,488 2,594 2,530 38,600 38,650 2,576 2,491 2,598 2,534 38,650 38,700 2,580 2,495 2,601 2,537 38,700 38,750 2,583 2,498 2,605 2,541 38,750 38,800 2,587 2,502 2,608 2,544 38,800 38,850 2,590 2,505 2,612 2,548 38,850 38,900 2,594 2,509 2,615 2,551 38,900 38,950 2,597 2,512 2,619 2,555 38,950 39,000 2,601 2,516 2,622 2,558 39,000 39,000 39,050 2,604 2,519 2,626 2,562 39,050 39,100 2,608 2,523 2,629 2,565 39,100 39,150 2,611 2,526 2,633 2,569 39,150 39,200 2,615 2,530 2,636 2,572 39,200 39,250 2,618 2,533 2,640 2,576 39,250 39,300 2,622 2,537 2,643 2,579 39,300 39,350 2,625 2,540 2,647 2,583 39,350 39,400 2,629 2,544 2,650 2,586 39,400 39,450 2,632 2,547 2,654 2,590 39,450 39,500 2,636 2,551 2,657 2,593 39,500 39,550 2,639 2,554 2,661 2,597 39,550 39,600 2,643 2,558 2,664 2,600 39,600 39,650 2,646 2,561 2,668 2,604 39,650 39,700 2,650 2,565 2,671 2,607 39,700 39,750 2,653 2,568 2,675 2,611 39,750 39,800 2,657 2,572 2,678 2,614 39,800 39,850 2,660 2,575 2,682 2,618 39,850 39,900 2,664 2,579 2,685 2,621 39,900 39,950 2,667 2,582 2,689 2,625 39,950 40,000 2,671 2,586 2,692 2,628 40,000 40,000 40,050 2,674 2,589 2,696 2,632 40,050 40,100 2,678 2,593 2,699 2,635 40,100 40,150 2,681 2,596 2,703 2,639 40,150 40,200 2,685 2,600 2,706 2,642 40,200 40,250 2,688 2,603 2,710 2,646 40,250 40,300 2,692 2,607 2,713 2,649 40,300 40,350 2,695 2,610 2,717 2,653 40,350 40,400 2,699 2,614 2,720 2,656 40,400 40,450 2,702 2,617 2,724 2,660 40,450 40,500 2,706 2,621 2,727 2,663 40,500 40,550 2,709 2,624 2,731 2,667 40,550 40,600 2,713 2,628 2,734 2,670 40,600 40,650 2,716 2,631 2,738 2,674 40,650 40,700 2,720 2,635 2,741 2,677 40,700 40,750 2,723 2,638 2,745 2,681 40,750 40,800 2,727 2,642 2,748 2,684 40,800 40,850 2,730 2,645 2,752 2,688 40,850 40,900 2,734 2,649 2,755 2,691 40,900 40,950 2,737 2,652 2,759 2,695 40,950 41,000 2,741 2,656 2,762 2,698 This column must also be used by a qualifying widow(er) Continued on next page
20 Page 20 Tax Table - Continued And you are- And you are- And you areincome is- Your tax is- Your tax is- Your tax is- 41,000 41,000 41,050 2,744 2,659 2,766 2,702 41,050 41,100 2,748 2,663 2,769 2,705 41,100 41,150 2,751 2,666 2,773 2,709 41,150 41,200 2,755 2,670 2,776 2,712 41,200 41,250 2,758 2,673 2,780 2,716 41,250 41,300 2,762 2,677 2,783 2,719 41,300 41,350 2,765 2,680 2,787 2,723 41,350 41,400 2,769 2,684 2,790 2,726 41,400 41,450 2,772 2,687 2,794 2,730 41,450 41,500 2,776 2,691 2,797 2,733 41,500 41,550 2,779 2,694 2,801 2,737 41,550 41,600 2,783 2,698 2,804 2,740 41,600 41,650 2,786 2,701 2,808 2,744 41,650 41,700 2,790 2,705 2,811 2,747 41,700 41,750 2,793 2,708 2,815 2,751 41,750 41,800 2,797 2,712 2,818 2,754 41,800 41,850 2,800 2,715 2,822 2,758 41,850 41,900 2,804 2,719 2,825 2,761 41,900 41,950 2,807 2,722 2,829 2,765 41,950 42,000 2,811 2,726 2,832 2,768 42,000 42,000 42,050 2,814 2,729 2,836 2,772 42,050 42,100 2,818 2,733 2,839 2,775 42,100 42,150 2,821 2,736 2,843 2,779 42,150 42,200 2,825 2,740 2,846 2,782 42,200 42,250 2,828 2,743 2,850 2,786 42,250 42,300 2,832 2,747 2,853 2,789 42,300 42,350 2,835 2,750 2,857 2,793 42,350 42,400 2,839 2,754 2,860 2,796 42,400 42,450 2,842 2,757 2,864 2,800 42,450 42,500 2,846 2,761 2,867 2,803 42,500 42,550 2,849 2,764 2,871 2,807 42,550 42,600 2,853 2,768 2,874 2,810 42,600 42,650 2,856 2,771 2,878 2,814 42,650 42,700 2,860 2,775 2,881 2,817 42,700 42,750 2,863 2,778 2,885 2,821 42,750 42,800 2,867 2,782 2,888 2,824 42,800 42,850 2,870 2,785 2,892 2,828 42,850 42,900 2,874 2,789 2,895 2,831 42,900 42,950 2,877 2,792 2,899 2,835 42,950 43,000 2,881 2,796 2,902 2,838 43,000 43,000 43,050 2,884 2,799 2,906 2,842 43,050 43,100 2,888 2,803 2,909 2,845 43,100 43,150 2,891 2,806 2,913 2,849 43,150 43,200 2,895 2,810 2,916 2,852 43,200 43,250 2,898 2,813 2,920 2,856 43,250 43,300 2,902 2,817 2,923 2,859 43,300 43,350 2,905 2,820 2,927 2,863 43,350 43,400 2,909 2,824 2,930 2,866 43,400 43,450 2,912 2,827 2,934 2,870 43,450 43,500 2,916 2,831 2,937 2,873 43,500 43,550 2,919 2,834 2,941 2,877 43,550 43,600 2,923 2,838 2,944 2,880 43,600 43,650 2,926 2,841 2,948 2,884 43,650 43,700 2,930 2,845 2,951 2,887 43,700 43,750 2,933 2,848 2,955 2,891 43,750 43,800 2,937 2,852 2,958 2,894 43,800 43,850 2,940 2,855 2,962 2,898 43,850 43,900 2,944 2,859 2,965 2,901 43,900 43,950 2,947 2,862 2,969 2,905 43,950 44,000 2,951 2,866 2,972 2,908 44,000 44,000 44,050 2,954 2,869 2,976 2,912 44,050 44,100 2,958 2,873 2,979 2,915 44,100 44,150 2,961 2,876 2,983 2,919 44,150 44,200 2,965 2,880 2,986 2,922 44,200 44,250 2,968 2,883 2,990 2,926 44,250 44,300 2,972 2,887 2,993 2,929 44,300 44,350 2,975 2,890 2,997 2,933 44,350 44,400 2,979 2,894 3,000 2,936 44,400 44,450 2,982 2,897 3,004 2,940 44,450 44,500 2,986 2,901 3,007 2,943 44,500 44,550 2,989 2,904 3,011 2,947 44,550 44,600 2,993 2,908 3,014 2,950 44,600 44,650 2,996 2,911 3,018 2,954 44,650 44,700 3,000 2,915 3,021 2,957 44,700 44,750 3,003 2,918 3,025 2,961 44,750 44,800 3,007 2,922 3,028 2,964 44,800 44,850 3,010 2,925 3,032 2,968 44,850 44,900 3,014 2,929 3,035 2,971 44,900 44,950 3,017 2,932 3,039 2,975 44,950 45,000 3,021 2,936 3,042 2,978 45,000 45,000 45,050 3,024 2,939 3,046 2,982 45,050 45,100 3,028 2,943 3,049 2,985 45,100 45,150 3,031 2,946 3,053 2,989 45,150 45,200 3,035 2,950 3,056 2,992 45,200 45,250 3,038 2,953 3,060 2,996 45,250 45,300 3,042 2,957 3,063 2,999 45,300 45,350 3,045 2,960 3,067 3,003 45,350 45,400 3,049 2,964 3,070 3,006 45,400 45,450 3,052 2,967 3,074 3,010 45,450 45,500 3,056 2,971 3,077 3,013 45,500 45,550 3,059 2,974 3,081 3,017 45,550 45,600 3,063 2,978 3,084 3,020 45,600 45,650 3,066 2,981 3,088 3,024 45,650 45,700 3,070 2,985 3,091 3,027 45,700 45,750 3,073 2,988 3,095 3,031 45,750 45,800 3,077 2,992 3,098 3,034 45,800 45,850 3,080 2,995 3,102 3,038 45,850 45,900 3,084 2,999 3,105 3,041 45,900 45,950 3,087 3,002 3,109 3,045 45,950 46,000 3,091 3,006 3,112 3,048 46,000 46,000 46,050 3,094 3,009 3,116 3,052 46,050 46,100 3,098 3,013 3,119 3,055 46,100 46,150 3,101 3,016 3,123 3,059 46,150 46,200 3,105 3,020 3,126 3,062 46,200 46,250 3,108 3,023 3,130 3,066 46,250 46,300 3,112 3,027 3,133 3,069 46,300 46,350 3,115 3,030 3,137 3,073 46,350 46,400 3,119 3,034 3,140 3,076 46,400 46,450 3,122 3,037 3,144 3,080 46,450 46,500 3,126 3,041 3,147 3,083 46,500 46,550 3,129 3,044 3,151 3,087 46,550 46,600 3,133 3,048 3,154 3,090 46,600 46,650 3,136 3,051 3,158 3,094 46,650 46,700 3,140 3,055 3,161 3,097 46,700 46,750 3,143 3,058 3,165 3,101 46,750 46,800 3,147 3,062 3,168 3,104 46,800 46,850 3,150 3,065 3,172 3,108 46,850 46,900 3,154 3,069 3,175 3,111 46,900 46,950 3,157 3,072 3,179 3,115 46,950 47,000 3,161 3,076 3,182 3,118 47,000 47,000 47,050 3,164 3,079 3,186 3,122 47,050 47,100 3,168 3,083 3,189 3,125 47,100 47,150 3,171 3,086 3,193 3,129 47,150 47,200 3,175 3,090 3,196 3,132 47,200 47,250 3,178 3,093 3,200 3,136 47,250 47,300 3,182 3,097 3,203 3,139 47,300 47,350 3,185 3,100 3,207 3,143 47,350 47,400 3,189 3,104 3,210 3,146 47,400 47,450 3,192 3,107 3,214 3,150 47,450 47,500 3,196 3,111 3,217 3,153 47,500 47,550 3,199 3,114 3,221 3,157 47,550 47,600 3,203 3,118 3,224 3,160 47,600 47,650 3,206 3,121 3,228 3,164 47,650 47,700 3,210 3,125 3,231 3,167 47,700 47,750 3,213 3,128 3,235 3,171 47,750 47,800 3,217 3,132 3,238 3,174 47,800 47,850 3,220 3,135 3,242 3,178 47,850 47,900 3,224 3,139 3,245 3,181 47,900 47,950 3,227 3,142 3,249 3,185 47,950 48,000 3,231 3,146 3,252 3,188 48,000 48,000 48,050 3,234 3,149 3,256 3,192 48,050 48,100 3,238 3,153 3,259 3,195 48,100 48,150 3,241 3,156 3,263 3,199 48,150 48,200 3,245 3,160 3,266 3,202 48,200 48,250 3,248 3,163 3,270 3,206 48,250 48,300 3,252 3,167 3,273 3,209 48,300 48,350 3,255 3,170 3,277 3,213 48,350 48,400 3,259 3,174 3,280 3,216 48,400 48,450 3,262 3,177 3,284 3,220 48,450 48,500 3,266 3,181 3,287 3,223 48,500 48,550 3,269 3,184 3,291 3,227 48,550 48,600 3,273 3,188 3,294 3,230 48,600 48,650 3,276 3,191 3,298 3,234 48,650 48,700 3,280 3,195 3,301 3,237 48,700 48,750 3,283 3,198 3,305 3,241 48,750 48,800 3,287 3,202 3,308 3,244 48,800 48,850 3,290 3,205 3,312 3,248 48,850 48,900 3,294 3,209 3,315 3,251 48,900 48,950 3,297 3,212 3,319 3,255 48,950 49,000 3,301 3,216 3,322 3,258 49,000 49,000 49,050 3,304 3,219 3,326 3,262 49,050 49,100 3,308 3,223 3,329 3,265 49,100 49,150 3,311 3,226 3,333 3,269 49,150 49,200 3,315 3,230 3,336 3,272 49,200 49,250 3,318 3,233 3,340 3,276 49,250 49,300 3,322 3,237 3,343 3,279 49,300 49,350 3,325 3,240 3,347 3,283 49,350 49,400 3,329 3,244 3,350 3,286 49,400 49,450 3,332 3,247 3,354 3,290 49,450 49,500 3,336 3,251 3,357 3,293 49,500 49,550 3,339 3,254 3,361 3,297 49,550 49,600 3,343 3,258 3,364 3,300 49,600 49,650 3,346 3,261 3,368 3,304 49,650 49,700 3,350 3,265 3,371 3,307 49,700 49,750 3,353 3,268 3,375 3,311 49,750 49,800 3,357 3,272 3,378 3,314 49,800 49,850 3,360 3,275 3,382 3,318 49,850 49,900 3,364 3,279 3,385 3,321 49,900 49,950 3,367 3,282 3,389 3,325 49,950 50,000 3,371 3,286 3,392 3,328 This column must also be used by a qualifying widow(er) Continued on next page