section .0100 - FILING INDIVIDUAL INCOME TAX RETURNS | Midpage

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North Carolina Administrative Code

§ 0100

section .0100 - FILING INDIVIDUAL INCOME TAX RETURNS

.0101Forms .0102General .0103Combined Returns .0104completing a return .0105Reproduced Copies .0106Federal Forms .0107Extensions .0108Amended Returns .0109Filing Requirements ‑ General Statement .0110Individuals Required to File a N.C. Individual Income Tax Return .0111Minimum Gross Income Filing Requirements .0112Joint Federal but Separate State Return .0113Taxpayers Domiciled in Community Property States .0114Computation of Taxable Income ‑ General .0115ADDITIONS TO Adjusted Gross INCOME .0116DEDUCTIONS FROM Adjusted gross INCOME .0117Transitional Adjustments .0118Electronic Filing of Individual Income Tax Returns .0119Reporting Income from Conveyance of Real Property Held in Tenancy by the Entirety