Federal Adjusted Gross Income – Starting Point for N.C. Return

The starting point for determining North Carolina taxable income is federal adjusted gross income.  Therefore, a taxpayer must determine federal adjusted gross income before beginning the North Carolina return.  If the taxpayer is not filing a federal income tax return, the taxpayer must complete a shedule showing the computation of federal adjusted gross income and deductions.  The taxpayer must attach the shedule to the North Carolina income tax return.