INSTRUCTIONS: NORTH CAROLINA INDIVIDUAL INCOME TAX RETURN WITH TAX CREDITS (Form D-400)

North Carolina individuals who must pay individual tax returns and wish to claim tax credits should file the tax return D-400 form in combination with the D-400TC form. This combination is available in one package on the website of the North Carolina Department of Revenue.

North Carolina Individual Income Tax Return With Tax Credits D-400 Step 1: Enter your name, Social Security number address. Include your spouse's name and Social Security number if filing jointly.

North Carolina Individual Income Tax Return With Tax Credits D-400 Step 2: Enter your federal adjusted gross income where indicated.

North Carolina Individual Income Tax Return With Tax Credits D-400 Step 3: Lines one through 41 request identifying information and provide instructions for computing your total taxable income with additions.

North Carolina Individual Income Tax Return With Tax Credits D-400 Step 4: Lines 42 through 53 concern deductions from your federal taxable income.

North Carolina Individual Income Tax Return With Tax Credits D-400 Step 5: Lines 54 through 56 contain final instructions for determining your state taxable income.

North Carolina Individual Income Tax Return With Tax Credits D-400 Step 6: Section 1 of the tax credits form concerns credit for income tax paid to another state or country. This section is only to be completed by residents of North Carolina.

North Carolina Individual Income Tax Return With Tax Credits D-400 Step 7: Section 2 concerns credit for child and dependant expenses.

North Carolina Individual Income Tax Return With Tax Credits D-400 Step 8: Section 3 concerns credits for children. These can only be claimed for dependents under the age of 17 on the last day of the tax year in question.

North Carolina Individual Income Tax Return With Tax Credits D-400 Step 9: Section 4 allows you itemize miscellaneous other credits.

North Carolina Individual Income Tax Return With Tax Credits D-400 Step 10: Section 5 concerns your earned income tax credit.

North Carolina Individual Income Tax Return With Tax Credits D-400 Step 11: Section 6 is for small businesses which pay North Carolina unemployment insurance.

North Carolina Individual Income Tax Return With Tax Credits D-400 Step 12: Sign and date the fourth page of the tax return. Your spouse, if filing jointly, and any paid preparer should do the same.