Volunteer’s Guide To Preparing NC Income Tax Returns

This manual is designed to teach you how to complete the 2020 North Carolina individual income tax return, Form D-400. It will guide you step by step through the return. This should also serve as a reference guide once you begin offering volunteer assistance to taxpayers. For volunteers participating in the VITA (Volunteer Income Tax Assistance) and the TCE (Tax Counseling for the Elderly) programs, it is very important for you to assist only with returns and supporting schedules and forms for which you have been trained. Refer taxpayers with difficult returns or portions of returns that are beyond the scope of your training to the nearest North Carolina Department of Revenue office.