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What’s New for Tax Year 2017

Changes to Form D-400

Increase!  N.C. Standard deduction has increased for each filing status for tax years 2017.  If you claim the N.C. standard deduction on your individual income tax form, Form D-400, fill in the N.C. standard deduction circle on Line 11 and enter the amount shown below for your filing status.

N.C. Standard Deduction Amounts for Most Taxpayers:

Filing Status 2017 Standard Deduction
Single $8,750
Married Filing Jointly/Qualifying Widow(er)/Surviving Spouse $17,500
Married Filing Separately $8,750
Head of Household $14,000

Tax Rate

The income tax rate imposed on an individual's North Carolina taxable income for tax years beginning on or after January 1, 2017 and before January 1, 2019 is reduced from 5.75% to 5.499%.

For tax year 2017, a new section, N.C. Breast and Cervical Cancer Control Program has been added.  You may contribute to the N.C. Breast and Cervical Cancer Control Program by designating some or all of your refund to the Program on Form D-400, Line 32.

New!  Form D-400, Schedule PN, Part-Year Resident and Nonresident Schedule

A part-year resident or a nonresident who received income from North Carolina sources in tax year 2017 must complete Form D-400 Schedule PN to determine the correct taxable percentage to use in determining North Carolina taxable income.  This new form replaces information previously reported on Form D-400 Schedule S, Part D.