Nc D-400

[BOB W]

I just printed a personal tax return for NC and the mail out copy did not print any federal schedules. I can't remember if they are required or not.

Some state require the full federal return and some just the schedules. The program usually controls what is required. I'm at a loss here.

[Gene V]

Bob, According to the instruction. page 26, "You must include a copy of your federal return with your North Carolina return unless your federal return reflects a North Carolina address or you file electronically.

[Armando Beaujolais]

I just printed a personal tax return for NC and the mail out copy did not print any federal schedules. I can't remember if they are required or not.

Some state require the full federal return and some just the schedules. The program usually controls what is required. I'm at a loss here.

Page NC-6 of TTB All States says "Attach a complete copy of the federal income tax return unless the federal return reflects a North Carolina address or the return is filed electronically."

If the address on the return is NC, that's probably why your program isn't printing out the federal.

[BOB W]

Thank you both..

... I went on NC web site but could only find tax forms and no instruction.

Gene V it has been a long time since you posted on the board, been busy?

[dyne]

NC D-400 new rules

Has anyone found the new rules for preparing a JOINT 2006 NC D-400 for a
NON-RESIDENT who had NC wages or NC taxable income? I cannot find the
instructions for 2006 or information as to how to file a joint NC return. Is the
non NC income to be subtracted on line 47 or how is it to be reflected?

[Oxtrainer]

Nc D400

Since you state (D-400) I assume you mean NC Resident with no other earnings from
any other state and a Federal has been filed with a NC address. In that event a
copy of the Federal would not be needed.
To Do a NC return the Federal must be done first because the figures
from the Federal are transferred over to the state. If there are earnings from another
state then there possibly would be a credit for NC filed and in that event NC would
want copies of the Federal and Copies of the other state involved. If there were
earnings by husband and wife in different states a (Dummy Return might be involved) in
which case they would want a copy of that. I cannot really give any accurate advice
not knowing the complete situation, however I suggest you download the
instruction from www.dornc.
One thing is certain and that is if you don't send all requested copies there will be a
letter recieved.

[dyne]

"Dummy" returns no longer required

From about 1990 through 2005 N. C. required a dummy seperate federal return be prepared (or a schddule showing the computation of your federal taxable income) and submitted by all SC residents (and residents of other state beside NC) who
filed a JOINT federal return where only ONE spouse worked in N. C. This law has been REPEALED. The General Assembly of N. C. changed the law by adding Section 24.11.(a) which adds G. S. 105-152(e) which in part reads: .....may file a single income tax return JOINTLY if one spouse is not a resident and has no N. C. taxable income." So the new law now allows for SC residents to file a JOINT N. C. D-400 (or other new form?) INSTEAD of being required to file the dummy separate return as in the past. Drake Software has advised that the tax software will default to a joint return but allow the preparer to elect to file separate.
My question is: how do we go about preparing the D-400 for the year 2006 so as to only
tax NC income on it? So far I can find no information about this. The NC DOR site has
instructions for prior years but NOT for 2006 yet. I may be jumping the gun as the new
law was only signed into law by the Governer this past July. But it is only about 3 months
away from the coming filing season and I am eager to learn the new rules or instructions.
Do we simply enter total NC income on line 49 and ALL total income on line 51 and
continue with the computation? I prepared ONE sample return using this computation
and it came out close to the tax liability of a separate return. Is it that simple?
YES, it IS that simple. Thanks to Nancy (below). Thanks to Oxtrainer and all others. Best wishes.

[Nancy]

A copy of 2006 NC instructions is available at:

http://www.dor.state.nc.us/developers/forms.html

[dyne]

Thank you Nancy

Thank you Nancy. You are most kind. Best wishes.