Statistical Abstract of North Carolina Taxes - Contents
The Statistical Abstract of North Carolina Taxes provides statistics concerning taxes imposed under the Revenue Laws of North Carolina. It is designed to give legislators, tax professionals, researchers, and other interested citizens of North Carolina information about the amount of taxes collected, classifications of taxpayers, and the geographic distribution of taxes. The Statistical Abstract includes both historical series of data and detailed reports for the most recent fiscal or tax year available. The contents of the 2023 edition are as follows:
TABLES and FIGURES
Table/Figure
Title
PART I . TAXES AND NORTH CAROLINA GROSS DOMESTIC PRODUCT
1
State Imposed Taxes as a Percentage of North Carolina GDP
1.1
North Carolina GDP Compared to State Tax Revenue
1.2
State Imposed Taxes as a Percentage of NC GDP
1.3
North Carolina Personal Income and State Imposed Taxes Comparison
PART II . SUMMARY OF STATE GENERAL FUND REVENUE COLLECTIONS
2.0
State General Fund Revenues: Tax and Non-Tax
2.1
General Fund Revenues [Tax and Non-Tax] by Source as a Percentage of Total General Revenue: Fiscal Year 2008-2009
2.2
General Fund Revenues [Tax and Non-Tax] by Source as a Percentage of Total General Revenue: Fiscal Year 2022-2023
2.3
Fifteen-Year Trend in North Carolina General Fund Tax Revenues by Major Sources
2.4
General Fund Tax Revenues by Source as a Percentage of Total General Fund Tax Revenue: Fiscal Year 2008-2009
2.5
General Fund Tax Revenues by Source as a Percentage of Total General Fund Tax Revenue: Fiscal Year 2022-2023
2
State General Fund: Tax Revenues by Source
3.1
General Fund Non-Tax Revenues by Source as a Percentage of Total General Fund Non-Tax Revenue: Fiscal Year 2008-2009
3.2
General Fund Non-Tax Revenues by Source as a Percentage of Total General Fund Non-Tax Revenue: Fiscal Year 2022-2023
3
State General Fund: Non-Tax Revenues and Transfers by Source
PART III . STATE TAX COLLECTIONS BY STATUTORY ARTICLE OF TAX
4
State Government Tax Collections in the United States by Type of Tax by State: Fiscal Year 2022-2023
5
Estate Tax Collections
5.1
Estate Tax and Inheritance Tax Net Collections to General Fund
5.2
Estate Tax and Inheritance Tax Collections as a Percent of General Fund Tax Revenue
6
Privilege Tax Collections
6.1
Privilege Tax Net Collections
7
Cigarette and Other Tobacco Tax Collections in the US by State: Fiscal Year 2022-2023
8
Tobacco Products Tax Collections
8.1
Tobacco Products Tax Net Collections by Type
8.2
Tobacco Products Tax Net Collections by Type % Change
9
Per Capita Tax-Paid Cigarette Sales
9.1
Per Capita Tax-Paid Cigarette Sales (National and North Carolina)
10
Alcoholic Beverages Tax Rates and Net Collections and Personal Income by State
11
Alcoholic Beverage Tax Collections
11.1
Alcoholic Beverage Tax Net Collections
12
Alcoholic Beverage Tax Net Collections by Type
12.1
Alcoholic Beverage Tax Net Collections by Type
13
Collections of Fortified and Unfortified Wine Excise Taxes
13.1
Wine Excise Tax Collections by Type
13.2
Wine Excise Tax Collections by Type % Change
14
Collections of Beer [Malt Beverage] and Spirituous Liquor Excise Taxes and Liquor [Mixed Beverages] Surcharge
14.1
Beer [Malt Beverage], Spirituous Liquor, and Liquor [Mixed Beverages] Surcharge Tax Collections
15
Unauthorized Substance Taxes Collections
15.1
Unauthorized Substance Taxes: Unencumbered Proceeds
16
Franchise Tax Collections
16.1
Franchise Tax Net Collections
17
State Sales and Use Tax: Electricity, Piped Natural Gas, Telecommunications, and Video Programming Services Net Collections and Distributable Proceeds for 2022-2023
17.1
State Sales and Use Tax Net Collections: Electricity, Piped Natural Gas, Telecommunications Service, and Video Programming Service [Direct-to-Home Satellite and Cable]
18
Primary Forest Products Tax Net Collections
18.1
Primary Forest Products Tax Net Collections
18.2
Primary Forest Products Tax % Change
19
Primary Forest Products Tax: Amount of Quarterly Tax Due According to Type of Forest Product
20
Corporate [Business] Income Tax Rates and Net Collections and Individual Income Tax Net Collections and Sales Tax Net Collections for Those States Levying a Corporate [Business] Income Tax
21
Corporation Income Tax Collections
21.1
Corporate Income Tax Collections
21.2
Corporate Income Tax Gross Collections by Type
21.3
Growth Patterns of Corporate Income Tax Collections
21.4
Corporate Income Tax Refunds and % Change
22
Individual Income Tax Rates and Net Collections and Personal Income for Those States Levying a Tax On Personal Income
22A
Federal Itemized/Standard Deduction Rate by State, Tax Year 2021
23
Individual Income Tax Collections
23.1
Individual Income Tax Collections
23.2
Growth Patterns of Individual Income Tax Collections
23.3
Individual Income Tax Refunds and % Change
23.4
Individual Income Tax Refunds Issued Per $1 Collection
24
Individual Income Tax Gross Collections by Type of Payment
24.1
Individual Income Tax Gross Collections by Type of Payment
24.2
Individual Income Tax Gross Collections Components: Growth Trends
25, 25.1
North Carolina Individual Income Tax Net Collections as a Percent of North Carolina Personal Income
26
Statistics of Special Programs
27
General Sales Tax Rates and Net Collections and Individual Income Tax Net Collections and Personal Income and Personal Consumption Expenditures for Those States Levying a General Sales Tax
28
State Sales and Use Tax Collections
28.0
State Sales and Use Tax Collections as a Percentage of General Fund Tax Revenue
28.1
Growth Patterns: State Sales and Use Tax Collections and Refunds
28.2
State Sales and Use Tax Refunds Issued Per $1 Collection
28.3
State Sales and Use Tax Collections: General Fund Portion as % of Gross Collections
28.4
State Sales and Use Tax Gross Collections and Highway Use Tax 3% Retail Sales and 3% Long-term Lease Collections
29, 29.1
State Per Capita Sales and Use Tax Gross Collections, Per Capita Motor Fuels Tax Gross Collections, Per Capita Individual Income Tax Gross Collections, and State Per Capita Personal Income
30
State Sales and Use Tax Gross Collections Generated from the General State Rate Per One Cent (1¢) of Tax
30.1
State Sales and Use Tax Gross Collections Generated from the General State Rate Per 1¢ of Tax
30.2
State Sales and Use Tax Gross Collections Generated from the General State Rate Per 1¢ of Tax % Change
31, 31.1
State Per Capita Tax Gross Collections: Ratio of Individual Income Tax to Sales and Use Tax
32
State Sales and Use Tax: Gross Collections by Business Groups and Units
32.1
State Sales and Use Tax Gross Collections by Business Classification for Fiscal Year 2008-2009
32.2
State Sales and Use Tax Gross Collections by Business Classification for Fiscal Year 2022-2023
33
Sales and Use Tax Refunds by Type of Tax Refunded by Type of Claimant
34
Sales and Use Tax Governmental Refunds by Type of Governmental Claimant
35A
Sales and Use Tax Refunds Issued to Nonprofit Entity Claimants by Size of Annual Refund by Fiscal Year
35A.1
Annual Sales and Use Tax Refunds Issued to Nonprofit Entities by Size of Refund by Fiscal Year
35A.2
Number of Sales and Use Tax Nonprofit Refund Claimants by Size of Annual Refund by Fiscal Year
35A.3
Annual Sales and Use Tax Refunds Issued to Nonprofit Entity Claimants by Size of Refund for Fiscal Year 2022-23
35B
Sales and Use Tax Refunds Issued to Nonprofit Entity Claimants: Annual Refunds of $100,001 or More by Type of Claimant by Fiscal Year
35B.1
Annual Sales and Use Tax Refunds of $100,001 or More Issued to Nonprofit Entity Claimants by Type of Claimant by Fiscal Year
35B.2
Fifteen-Year Trend in Annual Sales and Use Tax Refunds of $100,001 or More Issued to Nonprofit Entity Claimants
36A
State Sales and Use Tax: Gross Collections by County
36A.1
State Sales and Use Tax Gross Collections: Nine Highest Ranked Counties for 2008-09 and 2022-23
36B
State Sales and Use Tax: Year Over Year Percent Change in Gross Collections by County
37A
State Sales and Use Tax: Retail Taxable Sales by County
37A.1
Retail Taxable Sales in North Carolina 2008-09 Through 2022-23
37A.2
Retail Taxable Sales in North Carolina: % Change from Preceding Year
37B
State Sales and Use Tax: Year Over Year Percent Change in Retail Taxable Sales by County
38
A County Comparison of State Sales and Use Tax Gross Collections for 2008-2009 and 2022-2023 [Rank, Contribution Percentage, and Overall Growth]
39
A County Comparison of State Retail Taxable Sales for 2008-2009 and 2022-2023 [Rank, Contribution Percentage, and Overall Growth]
40
North Carolina Highway Use Tax Net Collections
40.1
Tax Collections Generated from Motor Vehicle Sales and Leases
40.2
Motor Vehicle Sales and Leases: Growth Trends
41
Scrap Tire Disposal Tax Collections
41.1
Scrap Tire Disposal Tax Net Collections and County Shares
42
White Goods Disposal Tax Collections
42.1
White Goods Disposal Tax Net Collections and County Shares
43
Dry-Cleaning Solvent Tax Collections
44
Piped Natural Gas Excise Tax Collections [table retained for historical reference]
45
Certain Machinery and Equipment Tax Collections
46
Solid Waste Disposal Tax Collections
46.1
Solid Waste Disposal Tax: Collections, Distributions, and Transfers
46A
911 Service Charge for Prepaid Wireless Telecommunications Service
46B
Job Development Investment Grant Fees
47
Gift Tax Collections
47.1
Gift Tax Gross Collections
48
Freight Car Lines Tax Collections
48.1
Freight Car Lines Tax Net Collections to General Fund
48.2
Freight Car Lines Tax Net Collections to General Fund % Change
49
Taxes Upon Insurance Companies and Prepaid Health Plans Collections
49.1
Insurance Tax Gross Collections
49.2
Insurance Tax Gross Collections % Change
49.3
Insurance Tax Net Collections
50
Taxes Upon Insurance Companies and Prepaid Health Plans Net Collections by Company Type
51
Excise [Stamp] Tax On Conveyances
51.1
Excise [Stamp] Tax On Conveyances Net Collections
51.2
Excise [Stamp] Tax On Conveyances Net Collections % Change
52
Motor Fuel Excise Tax Rates and Net Collections by State
53
Motor Fuel Taxes Collections
53.1
Motor Fuel Taxes Gross Collections
53.2
Gallons of Fuel on which Tax was Collected
53.3
Growth Patterns of Motor Fuel Taxes Gross Collections
54
Gallons of Fuel Sold In North Carolina: Taxable and Non-Taxable
54.1
Gallons of Fuel Sold in North Carolina by Type
54.2
Gallons of Fuel Sold in North Carolina: Growth Trends [FYs 2008-09 to 2022-23]
55
1/4 Cent Motor Fuels and Oil Inspection Fees
55.1
Gallons on which Inspection Tax was Paid by Type of Fuel
55.2
Inspection Tax Gallonage: Growth Trends
PART IV . LOCAL GOVERNMENT SALES AND USE TAX REVENUES
56
Summary of Local Sales and Use Tax Collections, Tax Allocations, and Distributable Proceeds by County for Fiscal Year 2022-2023
57
Article 39 First One-Cent (1¢) Local Government Sales and Use Tax Allocations and Distributable Proceeds by County for Fiscal Year 2022-2023
58A
Article 40 First One-Half Cent (1/2¢) Local Government Sales and Use Tax Allocations and Distributable Proceeds by County for Fiscal Year 2022-2023
58B
Article 42 Second One-Half Cent (1/2¢) Local Government Sales and Use Tax Allocations and Distributable Proceeds by County for Fiscal Year 2022-2023
59
Article 44 Third One-Half Cent (1/2¢) Local Government Sales and Use Tax Allocations and Distributable Proceeds by County for Fiscal Year 2022-2023; Local Government Hold Harmless and Allocation Provisions
60A
Article 43 Local Government Sales and Use Taxes for Public Transportation
60B
Article 45 Local Government Sales and Use Tax for Beach Nourishment
60C
Article 46 One-Quarter Cent (1/4¢) County Sales and Use Tax Allocations and Distributable Proceeds by County for Fiscal Year 2022-2023
PART V . OTHER LOCAL GOVERNMENT TAXES AND REVENUES
61
Property Tax Levies and Tax Revenues of Local Governments by Type of Tax
61.1
Components of County Tax Levies
61.2
Components of Municipal Tax Levies
62
Summary of Local Government Tax and Reimbursement Revenues by Type
62.1
County Government Tax and Reimbursement Revenues by Type (Excluding Federal Aid and Federal Revenue Sharing Grants)
62.2
Municipal Government Tax and Reimbursement Revenues by Type (Excluding Federal Aid and Federal Revenue Sharing Grants)
62.3
County Government Revenues by Source Comparison: Fiscal Year 2008-2009
62.4
County Government Revenues by Source Comparison: Fiscal Year 2022-2023
62.5
Municipal Government Revenues by Source Comparison: Fiscal Year 2008-2009
62.6
Municipal Government Revenues by Source Comparison: Fiscal Year 2022-2023
63
Local Government Shares of State Administered Tax Levies by Types of Taxes
63.1
Components of County Portions of State Shared Taxes
63.2
Components of Municipal Portions of State Shared Taxes
64
State Aid Paid to Counties and Municipalities by Type
65
County Tax Levies and County Shares of State Taxes by Type, Fiscal Year 2022-2023
66
Amounts of Municipal Revenues by Types and Municipal Shares of State Taxes, Fiscal Year 2022-2023
67
Local Property Tax Levies by Location of Property and Tax Jurisdictions
68
Weighted Average Property Tax Rates per $100 of Assessed Valuation by Tax Jurisdictions and by Location of Property
69
Total Assessed Value of Specified Classes of Property Locally Taxable in North Carolina
70
Assessed Valuation of Property Locally Taxable by Location
71
Total Property Taxes Levied by Special Tax Districts
72
Valuation of Property of Utility Companies by Counties and by Types of Companies for 2022-2023
73
Valuation of Property of Transportation Companies by Counties and by Types of Companies for 2022-2023
74
County-Wide Tax Levy Components Expressed as a Percentage by Type of Property by County, Fiscal Year 2022-2023
75
Collections of Occupancy, Prepared Foods, Land Transfer Taxes, and License Taxes by County
76
Collections of Occupancy, Meals, and License Taxes by Municipality
77
Excise [Stamp] Tax on Conveyances: Net Proceeds Collected by County Governments
77.1
Excise [Stamp] Tax on Conveyances: Net Proceeds Collected by County Governments
78
County-Wide Property Tax Rates and Equivalent County-Wide Property Tax Rates for County Shares of Local Sales and Use Taxes
APPENDIX
Table/Exhibit/Figure
Title
PART 1. HISTORICAL INDIVIDUAL INCOME TAX STATISTICS: TAX YEARS 2008-2022
00
Historical: Number of D-400 Returns Filed and Number of Taxpayers [Filers] by Filing Status by Residency Status by Tax Year
01
Historical: Number of D-400 Returns Filed by Residency Status [All Returns: Tax Years 2008-2022]
01.1
Historical: Number of D-400 Returns Filed by Residency Status
01.2
Historical: Number of D-400 Returns Filed by Tax Year [Taxable and Nontaxable] [All Returns: Tax Years 2008-2022]
01.3
Historical: D-400 Taxable and $0 Tax Liability Return Percentages by Residency Status for Tax Years 2008-2022 [as a % of Total Returns Filed]
01.4
Historical: D-400 Taxable and $0 Tax Liability Return Percentages by Residency Status for Tax Years 2008-2022 [as a % of Taxable and Nontaxable Returns Filed]
01A
Historical: Number of D-400 Returns Filed by Filing Status [All Returns: Tax Years 2008-2022]
01A.1
Historical: Number of D-400 Returns Filed by Filing Status for Tax Years 2008-2022
02
Historical: Number of D-400 Taxpayers [Filers] by Filing Status [All Returns: Tax Years 2008-2022]
02.1
Historical: Number of D-400 Taxpayers [Filers] by Filing Status for Tax Years 2008-2022
02.2
Historical: D-400 Taxpayers [Filers] Taxable and $0 Tax Liability Return Percentages by Filing Status for Tax Years 2008-2022 [as a % of Total Filers]
02.3
Historical: D-400 Taxpayers [Filers] Taxable and $0 Tax Liability Return Percentages by Filing Status for Tax Years 2008-2022 [as a % of Taxable and Nontaxable Return Filers]
03
Historical: Total Federal Adjusted Gross Income by Residency Status [All Returns: Tax Years 2008-2022]
03.1
Historical: Total Federal Adjusted Gross Income by Residency Status for Tax Years 2008-2022
04
Historical: Total Federal Adjusted Gross Income by Filing Status [All Returns: Tax Years 2008-2022]
04.1
Historical: Total Federal Adjusted Gross Income by Filing Status for Tax Years 2008-2022
05
Historical: NC Taxable Income by Residency Status [All Returns: Tax Years 2008-2022]
05.1
Historical: NC Taxable Income by Residency Status for Tax Years 2008-2022
05A
Historical: NC Taxable Income by Filing Status [All Returns: Tax Years 2008-2022]
05A.1
Historical: NC Taxable Income by Filing Status for Tax Years 2008-2022
06
Historical: NC Net Tax Liability by Residency Status [All Returns: 2008-2022]
06.1
Historical: NC Net Tax Liability by Residency Status for Tax Years 2008-2022
06A
Historical: NC Tax Liability by Filing Status [All Returns: Tax Years 2008-2022]
06A.1
Historical: NC Tax Liability by Filing Status for Tax Years 2008-2022
06A.2
Historical: Average NC Net Tax Liability by Filing Status [All Returns: Tax Years 2008-2022]
06A.3
Historical: Average NC Net Tax Liability by Filing Status [All Taxable Returns: Tax Years 2008-2022]
07
Historical: Effective Tax Rates Derived from FAGI and NCTI for Tax Years 2008-2022
07A
[All Returns by Filing Status, Residency Status: Tax Years 2008-2022]
07B
[Resident Returns by Filing Status: Tax Years 2008-2022]
07.1
Historical: Effective Tax Rates [NCTI Basis] According to Residency Status
07.2
Historical: Effective Tax Rates [FAGI Basis] According to Residency Status
07.3
Historical: Effective Tax Rates for Single Filers
07.4
Historical: Effective Tax Rates for Married Filing Jointly Filers
07.5
Historical: Effective Tax Rates for Head of Household Filers
07.6
Historical: Effective Tax Rates for Surviving Spouse Filers
08
Historical: Growth Patterns of NC Personal Income, FAGI, NC Taxable Income, and NC Net Tax Liability [All Returns: Tax Years 2008-2022]
PART 2. TAX YEAR 2022 INDIVIDUAL INCOME TAX STATISTICS
1.1
Tax Year 2022 Returns and Net Tax Liability by FAGI Level [All Returns]
1
Tax Year 2022 Individual Income Tax Calculation by Income Level [All Returns]
1A
Tax Year 2022 Individual Income Tax Calculation by Income Level by Deduction Type [All Returns: Standard Deduction]
1B
Tax Year 2022 Individual Income Tax Calculation by Income Level by Deduction Type [All Returns: Itemized Deductions]
2
Tax Year 2022 Individual Income Tax Calculation by Income Level: Characteristics of Returns with $0 Tax Liability [All Returns]
2A
Tax Year 2022 Individual Income Tax Calculation by FAGI Income Level: Characteristics of Returns with $0 Tax Liability By Deduction Type [Standard Deduction]
2B
Tax Year 2022 Individual Income Tax Calculation by FAGI Income Level: Characteristics of Returns with $0 Tax Liability By Deduction Type [Itemized Deductions]
2.1
Tax Year 2022: Number of Returns with $0 Tax Liability by Filing Status
2.2
Tax Year 2022: Gross Tax Liability (before tax credits) for $0 Tax Liability Returns by Filing Status
2.3
Tax Year 2022: Number of Returns with $0 Tax Liability by Residency Status
2.4
Tax Year 2022: Gross Tax Liability (before tax credits) for $0 Tax Liability Returns by Residency Status
3
Tax Year 2022 Individual Income Tax Calculation by Income Level [Single]
3A
Tax Year 2022 Individual Income Tax Calculation by Income Level by Deduction Type [Single: Standard Deduction]
3B
Tax Year 2022 Individual Income Tax Calculation by Income Level by Deduction Type [Single: Itemized Deductions]
4
Tax Year 2022 Individual Income Tax Calculation by Income Level [Married Filing Jointly/Surviving Spouse]
4A
Tax Year 2022 Individual Income Tax Calculation by Income Level by Deduction Type [Married Filing Jointly/Surviving Spouse: Standard Deduction]
4B
Tax Year 2022 Individual Income Tax Calculation by Income Level by Deduction Type [Married Filing Jointly/Surviving Spouse: Itemized Deductions]
5
Tax Year 2022 Individual Income Tax Calculation by Income Level [Married Filing Separately]
5A
Tax Year 2022 Individual Income Tax Calculation by Income Level by Deduction Type [Married Filing Separately: Standard Deduction]
5B
Tax Year 2022 Individual Income Tax Calculation by Income Level by Deduction Type [Married Filing Separately: Itemized Deductions]
6
Tax Year 2022 Individual Income Tax Calculation by Income Level [Head of Household]
6A
Tax Year 2022 Individual Income Tax Calculation by Income Level by Deduction Type [Head of Household: Standard Deduction]
6B
Tax Year 2022 Individual Income Tax Calculation by Income Level by Deduction Type [Head of Household: Itemized Deductions]
7.1
Tax Year 2022 Returns and Net Tax Liability by FAGI Level [Resident Returns]
7
Tax Year 2022 Individual Income Tax Calculation by Income Level [Resident Returns]
7A
Tax Year 2022 Individual Income Tax Calculation by Income Level by Deduction Type [Resident Returns: Standard Deduction]
7B
Tax Year 2022 Individual Income Tax Calculation by Income Level by Deduction Type [Resident Returns: Itemized Deductions]
8
Tax Year 2022 Individual Income Tax Calculation by Income Level [Resident Returns: Single]
8A
Tax Year 2022 Individual Income Tax Calculation by Income Level by Deduction Type [Resident Returns: Single-Standard Deduction]
8B
Tax Year 2022 Individual Income Tax Calculation by Income Level by Deduction Type [Resident Returns: Single-Itemized Deductions]
9
Tax Year 2022 Individual Income Tax Calculation by Income Level [Resident Returns: Married Filing Jointly/Surviving Spouse]
9A
Tax Year 2022 Individual Income Tax Calculation by Income Level by Deduction Type [Resident Returns: Married Filing Jointly/Surviving Spouse-Standard Deduction]
9B
Tax Year 2022 Individual Income Tax Calculation by Income Level by Deduction Type [Resident Returns: Married Filing Jointly/Surviving Spouse-Itemized Deductions]
10
Tax Year 2022 Individual Income Tax Calculation by Income Level [Resident Returns: Married Filing Separately]
10A
Tax Year 2022 Individual Income Tax Calculation by Income Level by Deduction Type [Resident Returns: Married Filing Separately-Standard Deduction]
10B
Tax Year 2022 Individual Income Tax Calculation by Income Level by Deduction Type [Resident Returns: Married Filing Separately-Itemized Deductions]
11
Tax Year 2022 Individual Income Tax Calculation by Income Level [Resident Returns: Head of Household]
11A
Tax Year 2022 Individual Income Tax Calculation by Income Level by Deduction Type [Resident Returns: Head of Household-Standard Deduction]
11B
Tax Year 2022 Individual Income Tax Calculation by Income Level by Deduction Type [Resident Returns: Head of Household-Itemized Deductions]
12
Tax Year 2022 Individual Income Tax Calculation by Income Level [Part-Year Resident Returns]
13
Tax Year 2022 Individual Income Tax Calculation by Income Level [Nonresident Returns]
14A
Tax Year 2022 Individual Income Tax: Child Deduction Claimed by Filing Status by FAGI Level by Allowable Deduction Amount
14B
Tax Year 2022 Individual Income Tax: Distribution of Child Deduction Claimed by Filing Status by FAGI Level
14.1
Tax Year 2022 Individual Income Tax: Count of D-400 Returns Claiming Child Deduction by Filing Status by FAGI Level
14.2
Tax Year 2022 Individual Income Tax: Child Deduction Claimed by Filing Status by FAGI Level
14.3
Tax Year 2022 Individual Income Tax: Average Per Return Child Deduction Claimed by Filing Status by FAGI Level
14.4
Tax Year 2022 Individual Income Tax: Count of D-400 Returns Claiming Child Deduction by Allowable Deduction Amount by FAGI Level
14.5
Tax Year 2022 Individual Income Tax: Count of Qualifying Children Claimed for Returns Claiming Child Deduction by Filing Status by FAGI Level
14.6
Tax Year 2022 Individual Income Tax: Count of Qualifying Children for Returns Claiming Child Deduction by Allowable Deduction Amount by FAGI Level
14.7
Tax Year 2022 Individual Income Tax: Net Tax Liability for Returns Claiming Child Deduction by Filing Status by FAGI Level
15
Tax Year 2022 Individual Income Tax: Distribution of Retirement Benefits Claimed on Form D-400 Schedule S Part B by Filing Status by FAGI Level
15.1
Tax Year 2022 Individual Income Tax: Distribution of Social Security and Railroad Retirement Benefits Deduction Claimed by Filing Status by FAGI Level
15.2
Tax Year 2022 Individual Income Tax: Distribution of NC State, NC Local, and Federal Government Retirement Benefits Deduction Claimed by Filing Status by FAGI Level
15.3
Tax Year 2022 Individual Income Tax: Distribution of Specific Military Retirement Benefits Deduction Claimed by Filing Status by FAGI Level
16
Tax Year 2022 Individual Income Tax: Distribution of Retirement Benefits Claimed on Form D-400 Schedule S Part B by Residency Status by FAGI Level
16.1
Tax Year 2022 Individual Income Tax: Distribution of Social Security and Railroad Retirement Benefits Deduction Claimed by Residency Status by FAGI Level
16.2
Tax Year 2022 Individual Income Tax: Distribution of NC State, NC Local, and Federal Government Retirement Benefits Deduction Claimed by Residency Status by FAGI Level
16.3
Tax Year 2022 Individual Income Tax: Distribution of Specific Military Retirement Benefits Deduction Claimed by Residency Status by FAGI Level
C1
Tax Year 2022 Individual Income Tax Calculation by County
C2
Tax Year 2022 Individual Income Tax: Distribution of Number of Returns Filed and Net Tax Liability by FAGI Level by County
C3
Individual Income Tax: Distribution of Number of Returns Filed by Filing Status by County for Tax Years 2022 and 2021
C4
Individual Income Tax: Distribution of Net Tax Liability by Filing Status by County for Tax Years 2022 and 2021
C5
Tax Year 2022 Individual Income Tax: NC Itemized Deductions Claimed by County
C6
Tax Year 2022 Individual Income Tax: Distribution of Child Deduction Claimed by FAGI Level by County
C7
Tax Year 2022 Individual Income Tax: Retirement Benefits Claimed on Form D-400 Schedule S Part B by County
D
Combined Bracket Summary: Number of Returns Filed and Net Tax Liability by FAGI Level by NCTI Level for Tax Years 2022 and 2021
E
Tax Year 2022 Tax Credits Claimed on Individual Income Tax Returns by FAGI Level
E1
Individual Income Tax Credits Claimed Tax Year 2022
F1
Tax Year 2022 All Returns-Distribution of Number of Returns Filed by Final Payment Status by FAGI Level
F2
Tax Year 2022 Resident Returns-Distribution of Number of Returns Filed by Final Payment Status by FAGI Level
I
Tax Year 2022 NC Itemized Deductions Claimed on Form D-400 Schedule A by FAGI Level
I.1
Total NC Itemized Deductions Claimed for Tax Year 2022
I.2
Allowable NC Itemized Deductions Claimed for Tax Year 2022
I-1
Tax Year 2022 Individual Income Tax: NC Itemized Deductions Claimed on Form D-400 Schedule A by Deduction Type by Filing Status by FAGI Level
I-2
Tax Year 2022 Individual Income Tax: NC Itemized Deductions Claimed on Form D-400 Schedule A by Deduction Type by Residency Status by FAGI Level
I-2A
Tax Year 2022 Repayment of Claim of Right Income
I-2.1
Total Allowable Itemized Deductions Claimed for Tax Year 2022 by Residency Status
I-2.2
Allowable Itemized Deductions Claimed for Qualifying Mortgage Interest and Real Estate Property Taxes for Tax Year 2022 by Residency Status
I-2.3
Charitable Contributions Claimed for Tax Year 2022 by Residency Status
I-2.4
Medical and Dental Expenses Claimed for Tax Year 2022 by Residency Status
I-3
Tax Year 2022 Individual Income Tax Returns with $0 Tax Liability: NC Itemized Deductions Claimed on Form D-400 Schedule A by Deduction Type by Filing Status by FAGI Level
I-4
Tax Year 2022 Individual Income Tax Returns with $0 Tax Liability: NC Itemized Deductions Claimed on Form D-400 Schedule A by Deduction Type by Residency Status by FAGI Level
QA
Tax Year 2022 Individual Income Tax: Income and Tax Liability by FAGI Quintiles [All Returns]
QB
Tax Year 2022 Individual Income Tax: Income and Tax Liability by FAGI Quintiles [Resident Returns]
Q1
Tax Year 2022 Individual Income Tax [All Returns]: Shares of Income [FAGI] and Net Tax Liability by Income Quintile
Q1A
Tax Year 2022 Individual Income Tax [All Returns]: Effective Tax Rates [FAGI Basis] by Residency Status by Income Quintile
Q1B
Tax Year 2022 Individual Income Tax [All Returns]: Effective Tax Rates [FAGI Basis] by Filing Status by Income Quintile
Q2
Tax Year 2022 Individual Income Tax [All Returns]: Count of D-400 Returns by Residency Status by Income Quintile
Q2A
Tax Year 2022 Individual Income Tax [All Returns]: Count of Nontaxable D-400 Returns by Residency Status by Income Quintile
Q3
Tax Year 2022 Individual Income Tax [All Returns]: Income [FAGI] by Residency Status by Income Quintile
Q4
Tax Year 2022 Individual Income Tax [All Returns]: Net Tax Liability by Residency Status by Income Quintile
Q5
Tax Year 2022 Individual Income Tax [All Returns]: Count of D-400 Returns by Filing Status by Income Quintile
Q5A
Tax Year 2022 Individual Income Tax [All Returns]: Count of Nontaxable D-400 Returns by Filing Status by Income Quintile
Q6
Tax Year 2022 Individual Income Tax [All Returns]: Income [FAGI] by Filing Status by Income Quintile
Q7
Tax Year 2022 Individual Income Tax [All Returns]: Net Tax Liability by Filing Status by Income Quintile
Q8A
Tax Year 2022 Individual Income Tax [All Returns]: Average Per Return Net Tax Liability by Residency Status by Income Quintile
Q8B
Tax Year 2022 Individual Income Tax [All Returns]: Average Per Return Net Tax Liability by Residency Status [5th Income Quintile Detail]
Q9A
Tax Year 2022 Individual Income Tax [All Returns]: Average Per Return Net Tax Liability by Filing Status by Income Quintile
Q9B
Tax Year 2022 Individual Income Tax [All Returns]: Average Per Return Net Tax Liability by Filing Status [5th Income Quintile Detail]
Q10A
Tax Year 2022 Individual Income Tax [All Returns]: Average Per Return FAGI by Residency Status by Income Quintile
Q10B
Tax Year 2022 Individual Income Tax [All Returns]: Average Per Return FAGI by Residency Status [5th Income Quintile Detail]
Q11A
Tax Year 2022 Individual Income Tax [All Returns]: Average Per Return FAGI by Filing Status by Income Quintile
Q11B
Tax Year 2022 Individual Income Tax [All Returns]: Average Per Return FAGI by Filing Status [5th Income Quintile Detail]
Q12A
Tax Year 2022 Individual Income Tax [All Returns]: Average Per Return NC Taxable Income by Residency Status by Income Quintile
Q12B
Tax Year 2022 Individual Income Tax [All Returns]: Average Per Return NC Taxable Income by Residency Status [5th Income Quintile Detail]
Q13A
Tax Year 2022 Individual Income Tax [All Returns]: Average Per Return NC Taxable Income by Filing Status by Income Quintile
Q13B
Tax Year 2022 Individual Income Tax [All Returns]: Average Per Return NC Taxable Income by Filing Status [5th Income Quintile Detail]
Q14
Tax Year 2022 Individual Income Tax [Resident Returns]: Shares of Income [FAGI] and Net Tax Liability by Income Quintile
Q14A
Tax Year 2022 Individual Income Tax [Resident Returns]: Effective Tax Rates [FAGI Basis] by Filing Status by Income Quintile
Q15
Tax Year 2022 Individual Income Tax [Resident Returns]: Count of D-400 Returns by Filing Status by Income Quintile
Q16
Tax Year 2022 Individual Income Tax [Resident Returns]: Net Tax Liability by Filing Status by Income Quintile
Q17A
Tax Year 2022 Individual Income Tax [Resident Returns]: Average Per Return Net Tax Liability by Filing Status by Income Quintile
Q17B
Tax Year 2022 Individual Income Tax [Resident Returns]: Average Per Return Net Tax Liability by Filing Status [5th Income Quintile Detail]
Q18A
Tax Year 2022 Individual Income Tax [Resident Returns]: Average Per Return FAGI by Filing Status by Income Quintile
Q18B
Tax Year 2022 Individual Income Tax [Resident Returns]: Average Per Return FAGI by Filing Status [5th Income Quintile Detail]
Q19A
Tax Year 2022 Individual Income Tax [Resident Returns]: Average Per Return NC Taxable Income by Filing Status by Income Quintile
Q19B
Tax Year 2022 Individual Income Tax [Resident Returns]: Average Per Return NC Taxable Income by Filing Status [5th Income Quintile Detail]
A
Tax Year 2022 Individual Income Tax: Distribution of Number of Returns Filed and Net Tax Liability by Filing Status and by Residency Status by Income Level
A1
Tax Year 2022: Number of Returns Filed by Filing Status
A2
Tax Year 2022: Net Tax Liability by Filing Status
A3
Tax Year 2022: Number of Returns Filed by Residency Status
A4
Tax Year 2022: Net Tax Liability by Residency Status
A1a
Tax Year 2022: Number of Returns Filed by Filing Status-Detail
A1b
Tax Year 2022: Number of Taxpayers/Filers by Filing Status
AA
Tax Year 2022 Individual Income Tax: Distribution of Number of Returns Filed and Net Tax Liability by Filing Status and by Residency Status by Tax Liability Size
AA.1
Tax Year 2022 Individual Income Tax: [All Returns] Count of D-400 Returns by Filing Status by Tax Liability Size
AA.2
Tax Year 2022 Individual Income Tax: [All Returns] Count of D-400 Returns by Residency Status by Tax Liability Size
AA.3
Tax Year 2022 Individual Income Tax: [All Returns] Net Tax Liability by Filing Status by Tax Liability Size
AA.4
Tax Year 2022 Individual Income Tax: [All Returns] Net Tax Liability by Residency Status by Tax Liability Size
A5
Tax Year 2022 All Taxable Returns: Average Per Return Net Tax Liability by Residency Status by FAGI Level
A5.1
Tax Year 2022 NC Resident Returns: Average Per Return Net Tax Liability for Standard Deduction and Itemized Deduction Returns Filed by FAGI Level
A5.2
Tax Year 2022 NC Resident Taxable Returns: Average Per Return Net Tax Liability for Standard Deduction and Itemized Deduction Returns Filed by FAGI Level
A5.3
Tax Year 2022 All Returns: Consumer Use Tax Reported on D-400 Returns by Deduction Type by FAGI Level [<$100,000]
A5.4
Tax Year 2022 All Returns: Consumer Use Tax Reported on D-400 Returns by Deduction Type by FAGI Level [$100,000 or more]
A6
Tax Year 2022 All Returns: Distribution of Net Tax Liability for Standard Deduction and Itemized Deduction Returns by FAGI Level
A7
Tax Year 2022 All Returns: Distribution of Number of Taxable and Nontaxable Returns Filed by FAGI Level
A8
Tax Year 2022 All Returns: Distribution of Number of Standard Deduction and Itemized Deduction Returns Filed by FAGI Level
A9.1
Tax Year 2022 All Returns: Average Per Return Net Tax Liability for Standard Deduction and Itemized Deduction Returns Filed by FAGI Level
A9.2
Tax Year 2022 All Taxable Returns: Average Per Return Net Tax Liability for Standard Deduction and Itemized Deduction Returns Filed by FAGI Level
A10
Tax Year 2022 All Returns: Effective Tax Rate Derived from Federal AGI
A11
Tax Year 2022 Resident Returns: Effective Tax Rate Derived from Federal AGI
A12.1
Tax Year 2022 All Returns: Effective Tax Rate Derived from Positive NC Taxable Income
A12.2
Tax Year 2022 All Returns: Tax Credits as a % of Gross Tax Liability
A12.3
Tax Year 2022 All Returns by Residency Status: Effective Tax Rate Derived from Positive NC Taxable Income
A12.4
Tax Year 2022 All Returns by Residency Status: Tax Credits as a % of Gross Tax Liability
A13
Tax Year 2022 NC Resident Returns: Average Per Return Itemized Deduction Claimed by FAGI by Filing Status
A14
Tax Year 2022 NC Resident Returns: Average Per Return Additions to FAGI Claimed by FAGI by Filing Status
A15
Tax Year 2022 NC Resident Returns: Average Per Return Deductions to FAGI Claimed by FAGI by Filing Status
A16
Tax Year 2022 All Returns: Average Per Return Additions to FAGI Claimed by FAGI by Filing Status
A17
Tax Year 2022 All Returns: Average Per Return Deductions to FAGI Claimed by FAGI by Filing Status
A18
Tax Year 2022 All Returns: Average Per Return Additions to FAGI Claimed for Select Addition Types by FAGI
A19
Tax Year 2022 All Returns: Average Per Return Deductions to FAGI Claimed for Select Deduction Types by FAGI
A20
Tax Year 2022 All Returns: Average Per Return Bailey Settlement Benefit Deduction Claimed by Filing Status by FAGI
A21
Tax Year 2022 All Returns: Average Per Return Social Security and Railroad Retirement Benefit Deduction Claimed by Filing Status by FAGI
A22
Tax Year 2022 All Returns: Average Per Return Itemized Deductions Claimed by FAGI by Residency Status
A23
Tax Year 2022 All Returns: Average Per Return Itemized Deductions Claimed by FAGI by Filing Status
A24
Tax Year 2022 All Returns: Average Per Return FAGI by Filing Status by NC Net Taxable Income
A25
Tax Year 2022 Resident Returns: Average Per Return FAGI by Filing Status by NC Net Taxable Income
B
Tax Year 2022 Individual Income Tax: Distribution of Number of Returns Filed and Net Tax Liability for Resident Returns by Filing Status by Income Level
B1
Tax Year 2022: Distribution of Number of Returns Filed by Resident Taxpayers by Filing Status by FAGI Level
B2
Tax Year 2022: Distribution of Net Tax Liability for Resident Taxpayers by Filing Status by FAGI Level
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