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Income Tax Surtax

A surtax is due for tax years 2009 and 2010 if your North Carolina taxable income exceeds a certain amount. Complete Step 1 to determine if you owe the surtax.

Step 1.

Is the amount on Line 13, Form D-400, more than the amount shown below for your filing status?

Married Filing Jointly/Qualifying Widow(er) $100,000
Head of Household $ 80,000
Single $ 60,000
Married Filing Separately $ 50,000

Yes – Use the Surtax Percentage Table below to determine your applicable percentage and compute the surtax in Step 2 below. Enter the surtax on Line 15, Form D-400. (see examples below)

No – Skip Step 2. You do not owe the surtax. Do not enter an amount on Line 15, Form D-400.

Surtax Percentage Table
 
If Filing Status is And NC Taxable Income on Line 13, Form D-400 is The Applicable Percentage is
Married Filing Jointly/Qualifying Widow(er) Greater than $100,000 but does not exceed $250,000 2%
Greater than $250,000 3%
Head of Household Greater than $80,000 but does not exceed $200,000 2%
Greater than $200,000 3%
Single Greater than $60,000 but does not exceed $150,000 2%
Greater than $150,000 3%
Married Filing Separately Greater than $50,000 but does not exceed $125,000 2%
Greater than $125,000 3%

Step 2. Surtax Computation

__________ X __________ = __________
NC income tax   Applicable percentage   Surtax
(Enter amount from Line 14, Form D-400)   (from table above)   (Enter this amount on Line 15, Form D-400)

Example 1: If your filing status is single and your NC taxable income on Line 13, Form D-400, is $75,000, your income tax on Line 14, Form D-400, is $5,235 and your surtax is $105 ($5,235 x 2%).

Example 2: If your filing status is single and your NC taxable income on Line 13, Form D-400, is $175,000, your income tax on Line 14, Form D-400, is $12,985 and your surtax is $390 ($12,985 x 3%).