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S corporations are corporations that elect to pass corporate income, losses, deductions, and credits through to their shareholders for federal tax purposes.
If you are an individual filing a California personal income tax return or an estate or trust filing a California fiduciary income tax return, use Schedule S to claim a credit against California tax for net income taxes imposed by and paid to another state or U.S. possession.
How tax credits work. A tax credit is a dollar-for-dollar reduction of the income tax you owe. For example, if you owe $1,000 in federal taxes but are eligible for a $1,000 tax credit, your net liability drops to zero.
A taxpayer who receives an automatic extension to file a federal individual income tax return will be granted an automatic state extension to file their N.C. individual income tax return, Form D-400.
Pay individual income tax. Pay a balance due on your Individual Income Tax Return for the current tax year, and prior years through tax year 2003.
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Form D-400 Schedule AM, Amended Schedule. Complete this form if you need to amend your North Carolina individual income tax return. Enter the calendar year or other tax period (beginning and end dates) to be amended at the top of Form D-400 Schedule AM.
2021 D-400 Individual Income Tax Return.
A taxpayer who receives an automatic extension to file a federal individual income tax return will be granted an automatic state extension to file their N.C. individual income tax return, Form D-400.
You must attach Form D-400 Schedule S (Pages 1 and 2) to Form D-400 if you claim N.C. itemized deductions. mortgage interest (excluding mortgage insurance premiums), real estate property taxes, charitable contributions, medical and dental expenses, and repayment of claim of right income.
2021 D-400 Individual Income Tax Return | NCDOR.

nc d400