Filing your 2017 North Carolina State Income Tax Return

International Compensation and Taxationictquestions@ncsu.edu

To begin, you will need the following forms to complete your

North Carolina Tax Return

- W-2(Log into MyPack Portal > Employee Self Service > Payroll and Compensation > View W-2/W-2c, if you consented to receive the form electronically. Otherwise, you should have

received a paper W-2 in your mailbox)

- 1042-S(Form 1042-S is only for those who had tax treaty or scholarship income in 2017)

• You must complete your federal income tax return(1040NR/1040NR-EZ) PRIOR to starting your NorthCarolina state income tax return (D-400).– If you need assistance with your 1040NR or 1040NR-EZ,

please remember the university has acquired a software toassist you with your federal tax return.(https://go.ncsu.edu/icttaxreturninfo)

– Information to be entered on the D-400 will be taken fromspecific lines on your federal income tax return (1040NR or1040NR-EZ). The line number from the federal form will bereferenced on the D-400.

D-400General Information

• Which North Carolina State Income Tax formshould 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 topay to other states.Use the D-400 with TC.

– If you were able to claim child or dependent care expenseson your 1040NR, use the D-400 with TC.

– All others use the regular D-400.

D-400General Information

• In addition to downloading form D-400, you willneed to download the instructions D-401. Theinstructions will give you detailed information foreach line of the D-400.

This PowerPoint does not replace the instructions (D-401). It is only meant to serve as a supplement.

D-400General Information

• 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 orsymbols.

• Submit original return – photocopies will not be accepted.(It is recommended to always keep a photocopy of all your taxreturns for your records both Federal and State tax returns).

• If you are using the web fill-in form, do not hand-write anyinformation on the form except to sign and date the last page.

**Processing of your return may be delayed if these guidelines are not followed.**

Form Guidelines

Completing the D-400

Enter yourinformation 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 2017.“No” if you lived and worked in another state in the US in 2017. See next slide for more detail.

Select “No” if you did not claim the standard deduction on the 2017 federal return.

*Only students or business apprenticesfrom India may claim the standarddeduction.*

• Were you a resident of North Carolina for theentire year of 2017?Was North Carolina the only US state you lived and worked in

during 2017?YES NO

Residency Status

If you lived and worked in North Carolina AND

another US state in 2017, select “no” and continue to

next slide.

Select “yes” and skip ahead to slide 13 “Filing

Status”.

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 see the directions on Page 15 of the D-401 instructions (see next slide) to complete the D-400 Schedule PN worksheet.

Residency Status

If you entered “no” for “Residency Status”You have to complete the D-400 Schedule PN, print, and attach the completed worksheet to your D-400 when you file.

Residency Status• Complete Part D Lines 22 through 24 of Form D-400

Schedule PN per the instructions on pages 15 of theD-401.

Enter the decimal amount from Line 24 of Part C 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 nonresidentalien tax status.

• If you choose “Married, Filing Separately,” then enteryour spouse’s name and SSN (or ITIN). If yourspouse does not have an SSN (or ITIN) write “NoSSN”.

*Important note - If your spouse does not have an SSN, you cannot usethe web fill-in form. You must print out the form and complete by hand.*

Filing Status

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.

• 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 Aon page 12 of the D-401.• On Line 8 add Lines 6 and 7.

– To determine if Line 9 applies to you, refer to Part Bon pages 13 of the D-401.• On Line 10 subtract Line 9 from Line 8.

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.

• Complete Lines 14 & 15 using the instructions providedon the line.– You can refer to page 10 of the D-401 for additional

details.

Lines 14 & 15

Line 20 – Line 23• North Carolina Income Tax Withheld

– You can find this amount on your W-2 (box 17) and/or1042-S (box 17a).

• Add lines 20a through 22 on Line 23.

Either Line 26 OR Line 28

• Please review the instructions for Line 26 and Line 28 todetermine which line applies to you.

Sign and Submit

• Be sure to print, 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.

Important info from the D-400

Questions?

• Questions for the North Carolina Tax Return, D-400should be directed to the North Carolina Department ofRevenue, (919) 707- 0880 or 1-877-252-3052 (toll free).

• If you need tax assistance and are currently outside the US, pleasecall 1-919-814-9701.

• You may visit NC DOR Tax Assistance Center at 4701Atlantic Avenue, Suite 118, Raleigh, NC 27604. Noappointment is necessary.

• If you lived in another state during 2017, you may haveto complete a tax return for that state.– You can research that state’s tax return requirements

by using a search engine and typing “Department ofRevenue” and that state’s name.