Filing your 2015 North Carolina State Income Tax Return International Employment and Taxation
To Begin You will need your W-2 and 1042-S to complete your North Carolina Tax Return. (Form 1042-S is only for those who had tax treaty or scholarship income in 2015)
D-400 General Information You must complete your federal income tax return (1040NR) PRIOR to starting your North Carolina state income tax return (D-400). If you need assistance with your 1040NR or 1040NR-EZ, please remember the University has acquired a software to assist you with your federal tax return. (http://www.ncsu.edu/human_resources/payroll/fnannualta xfiling_000.php) Information to be entered on the D-400 will be taken from specific lines on your federal income tax return (1040NR or 1040NR-EZ). The line number from the federal form will be referenced on the D-400.
D-400 General Information Which North Carolina State Income Tax form should you use : If you worked outside of NC, but maintained your address in NC, then you may claim a tax credit for taxes you had to pay to other states. Use the D-400 with TC. If you were able to claim child or dependent care expenses on your 1040NR, use the D-400 with TC. All others use the D-400.
D-400 General Information In addition to downloading form D-400, you will also need to download the instructions, D-401. The instructions will give you detailed information for each line of the D-400. This PowerPoint does not replace these instructions (D-401). It is meant to serve as a supplement to the instructions only.
Form Guidelines Do not print returns on a dot matrix printer. Use only black or blue ink. Do not use dollar signs, commas, or other punctuation marks or symbols. Submit original return photocopies will not be accepted. (It is recommended to always keep a photocopy of all your tax returns for your records both Federal and State tax returns). If you are using the web fill-in form - Do not hand write any information on the form, except to sign and date the last page. *Processing of your return may be delayed if these guidelines are not followed.
Completing the D-400
Enter your information only. Do not complete the Spouse section, if you are married. Current mailing address in the US, not permanent resident address. Residency Status: Yes if North Carolina was the only state in the US that you lived in during 2015. No if you lived and worked in another state in the US in 2015. See next slide for more detail.
Residency Status Were you a resident of North Carolina for the entire year of 2015? Was North Carolina the only US state you lived and worked in during 2015? YES NO Select yes and skip ahead 3 slides to Filing Status. If you lived and worked in North Carolina AND another US state in 2015, select no and continue to next slide.
Residency Status If you entered no for Residency Status refer to Line 13 of the D-400. This line determines the percentage of your federal taxable income subject to N.C. Income Taxes. You will need to complete the worksheet on Page 14 of the D-401 instructions (see next slide).
Residency Status Part-Year Resident Worksheet can be found on Page 14 of D-401
Residency Status Complete Part D Lines 21 through 23 of Form D-400 Schedule S per the instructions on pages 13-14 of the D-401. Enter the decimal amount from Line 23 of Part D onto Line 13 of the D-400.
Filing Status Filing Status must match federal tax return either Single (1) or Married Filing Separately (3). Options 2, 4, & 5 are not available to those in nonresident alien tax status.
Filing Status If you choose Married, Filing Separately, then enter your spouse s name and SSN (or ITIN). If your spouse does not have an *SSN, write No SSN. *Important note - If your spouse does not have an SSN, you can not use the web fill-in form. You must print out the form and complete by hand.
Line 6 Federal adjusted gross income This amount is found on Line 36 of your federal tax return, Form 1040NR or on Line 10 of Form 1040NR-EZ. If the federal adjusted income is less than zero, enter the negative amount on Line 6 of the D-400 (not zero). If you are using the web fill-in form, enter a minus sign to indicate a negative number. DO NOT use brackets. If you are completing the form by hand, fill in the circle to indicate the amount is negative.
If applicable Complete Lines 7 & 9 To determine if Line 7 applies to you, refer to Part A on pages 12-14 of the D-401. To determine if Line 9 applies to you, refer to Part B on pages 12-14 of the D-401.
Line 11 N.C. standard OR itemized deductions If you are in nonresident alien tax status, you must write 0 on Line 11. *Note for students who are citizens of India The US/India tax treaty allows the standard deduction for North Carolina return. Enter that amount on Line 11.
Lines 14 & 15 Complete Lines 14 & 15 using the instructions provided on the line. You can refer to page 8 of the D-401 for additional details.
Line 20 North Carolina Income Tax Withheld You can find this amount on your W-2 (box 17) and/or 1042-S (box 21).
Either Line 26 OR Line 28 Please review the instructions for Line 26 and Line 28 to determine which line applies to you.
Sign and Submit Be sure to sign and date your D-400. Mailing instructions are included under signature line. When folding your return to mail it, be careful not to fold the bar code. Make sure you make photocopies for your records.
Questions? Questions for the North Carolina Tax Return, D-400 should be directed to the North Carolina Department of Revenue, (919) 707-0880. You may visit them at 4701 Atlantic Avenue, Suite 118, Raleigh for assistance. No appointment is necessary. If you lived outside of North Carolina you may have to complete a tax return for that state. You can research that state s tax return requirements by using a search engine and typing Department of Revenue and that state s name.