Filing Topics

Adjustments to Federal Adjusted Gross Income

• Federal Adjusted Gross Income - Starting Point for N.C. Return
• North Carolina Standard Deduction or Itemized Deductions
• North Carolina Child Deduction
• Interest Income
• Adjustment for Bonus Depreciation
• Bonus Asset Basis
• Adjustment for Section 179 Expense Deduction
• Bailey Decision Concerning Federal, State, and Local Retirement Benefits
• Military Retirement
• Social Security and Railroad Retirement Benefits
• Repayment of Claim of Right Income
• Paycheck Protection Program (PPP) Expenses

• Credit for Income Tax Paid to Another State or Country
• For more information and instructions regarding the following Tax Credits, refer to the Personal Taxes Bulletins and Forms pages:
  • 3D Historic Rehabilitation Tax Credit
  • 3H Mill Rehabilitation Tax Credit
  • 3L Historic Tax Credits Investments Program

• Armed Forces Information 
• Deceased Taxpayers 

• When, Where, and How to File Your Amended Return
• Amended Return Refunds FAQs

• Changes Made by the IRS

• Tax Fraud Alert for Individuals
• The Truth About Frivolous Arguments (external link)