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The credit for investing in real property was repealed effective for business activities that occurred on or after January 1, 2014. Taxpayers may continue to take the remaining installments and carryforwards of prior years’ credits by completing Parts 3 and 4 of Form NC-478L.

The credit for investing in business property was repealed effective for business activities that occurred on or after January 1, 2014. Taxpayers may continue to take the remaining installments and carryforwards of prior years’ credits by completing Parts 3 and 4 of Form NC-478K.

The credit for creating jobs was repealed effective for business activities that occurred on or after January 1, 2014. Taxpayers may continue to take the remaining installments and carryforwards of prior years’ credits by completing Parts 2 and 3 of Form NC-478J.

IMPORTANT: DELAYED SUNSET. For most taxpayers, the credit for investing in renewable energy property was repealed effective for renewable energy property placed in service on or after January 1, 2016. Taxpayers that met the requirements of G.S. 105-129.16A(f) qualified for a one-year extension of the sunset date for renewable energy property placed in service before January 1, 2017.

Most of the tax credits on Form NC-478 expired on or before January 1, 2016. Taxpayers may continue to take the remaining installments and carryforwards of prior years' credits in Part 1.

2017 NC-478 Pass-through Schedule for NC-478 Series

2017 NC-NPA Nonresident Partner Affirmation

2017 NC K-1 D403 Partner's Share of North Carolina Income, Adjustments, and Credits

2017 D-403TC Partnership Tax Credit Summary

2017 D-403A Instructions for Partnership Income Tax Return

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