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%).