ncgen nc1 north carolina general information ncgen (2018)...credits amount for code 2 treat 4th...

North Carolina General InformationNCGen (2018)

Return Information

Use Tax

Contributions

General footnote (Included in electronic returns)

County code of address on federal Screen 1040

Use tax (Force)

Out-of-state purchases are all supported by records

Suppress use tax calculation

Use tax is calculated using the use tax table provided in the instructions unless entries are made in the fields below

Endangered Wildlife Fund

Enter out-of-state purchases of items that cost $ 1,000 or more from:

Sale or use tax paid to other states on purchases

Return filed and signed by executor or administrator

10/1 - 12/31

10/1 - 12/31

1/1 - 9/30

1/1 - 9/30

Out-of-state purchases are not all supported by records

Enter total out-of-state purchases from:

Education Endowment Fund

Standard or itemized deductions (Force)

Veteran

Taxpayer Spouse

Breast and Cervical Cancer Control Program

County name

Authorize discussion with state taxing authority if different from federal return

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NCGen NC1

2018 INDIVIDUAL18,3,1

North Carolina EstimatesNCEst (2018)

Overpayment Application

Estimates - Calculated

Estimates - declaration for 2019

Taxable income

Amounts for code 6:

Tax

Application of 2018 overpayment

Amount for code 5 or 8

Number of 2019 vouchers desired

Credits

Amount for code 2

Treat 4th quarter estimate as due on 12/31/ 19

Withholding adjustment

Amount to round up each estimate

Options for code 8

Amount of refund desired

Do not proforma 2019 declaration code, use code 1 or code 3 for 2020 estimates

Do not calculate estimates for code 7 or 8 (If Estimates - declaration for 2019 is blank)

Enter 2018 state estimates on federal Screen St Pmt. Adjust instruction printing for code 7 on federal Screen Est.

1st payment

2nd payment

3rd payment

4th payment

Amounts for 2019 estimates paid:

Amounts for code 5 or 9:

4th payment

3rd payment

2nd payment

1st payment

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NCEst NC2


North Carolina Credit for Taxes Paid to Other StatesNCSTCr (2018)

State Income and Tax Information

Tax paid to other state or country

Force

State postal code and name

Income taxable to other state or country

Calculated

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NCSTCr NC3


North Carolina Tax CreditsNCCredit (2018)

Credits Limited to 50% of Tax

NC-478 Schedule

Tax credits carried over from previous year

Technology commercialization *

Income producing historic mill facility - 30%

Other income tax credits subject to 50% limit

Credit installment (Force)

Income producing historic structure - 40%

Nonincome producing historic mill facility - 40%

Name and FEIN of entity qualifying for credits (Enter credits elected to be treated as a tax payment here and in the applicable credit screen)

Renewable fuel facility *

Nonincome producing historic structure - 40%

Income producing historic mill facility - 40%

Total Expenditures

Income producing historic structure - 20%

Nonincome producing historic structure - 30%

Work opportunity *

Constructing a railroad intermodal facility

Credit allowed

Renewable energy property facility *

Form 478

Form D-400TC

Items that are limited to installments and carryovers from prior years are marked with an asterisk (*)

Interactive Digital Media *

Historic rehabilitation credits - Article 3L income-producing

Research and development *

Credit allowed

Historic rehabilitation credits - Article 3L non-income-producing

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NCCredit NC4


North Carolina Amended ReturnNCAmend (2018)

General Information

Amounts as Previously Reported

Form NC-40 Estimates Recalculated

Tax paid with original return plus additional tax paid after filed (Exclude late interest and penalties)

Income tax

Total previous tax refunds received or expected

Penalties

Explanation of changes

Transfer original information

Other reasons

Federal audit change

Net operating loss

Reason for filing amended return:

Change of filing status

Original return has been previously audited

Additional Income (Include W-2, 1099 or K-1)

Adjustments to D-400 Schedule S

Injured/innocent spouse

Tax credits

Interest

Underpayment penalties (Form 422 is recalculated only when tax decreased from original return)

Exception to underpayment text

Overpayment applied to 2019 estimated tax

Originally calculated

4th payment

3rd payment

2nd payment

1st payment

Do not recalculate estimated tax payments (Retain estimates as originally calculated)

Original Social Security Number or ITIN if changed

Different address on original return

Tax treaties

Adjustments to D-400 Schedule PN

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NCAmend NC5


North Carolina Direct Deposit, Electronic Funds WithdrawalNCBank (2018)

Direct Deposit and Electronic Funds Withdrawal

Estimated Payment Electronic Funds Withdrawal

Extension Payment Electronic Funds Withdrawal

Account Information

North Carolina Department of Revenue Information

Primary account information transfers from federal Screen Bank.

Type of account

Suppress direct deposit of refund

Routing transit number

Name of financial institution

Depositor account number

Enter 'X' if this refund is going to or through an account located outside the U.S. or if a payment is

North Carolina direct deposit and electronic funds withdrawal is available only when filing electronically

Enable electronic funds withdrawal for balance due returns

Date of withdrawal if not due date of return

Use EstimateDue Date

RequestedWithdrawal Date

Available only when filing Form D-400 electronically. Additional data entry required on Screen Est for estimate calculations.

4th payment

3rd payment

2nd payment

1st payment

All payments

Enter account information for North Carolina direct deposit and electronic funds withdrawal.

Date of withdrawal (Must equal the transmission date)

Enable electronic funds withdrawal for extension payment

If yes (X), an IAT direct deposit or payment is not allowed. In order to continue with your refund or payment,

Enter applicable information including complete taxpayer name, email address and telephone number, with area code in the following fields.This information will be used in the event the NC DOR needs to contact the taxpayer regarding their payment.

NC DOR will use the email address to acknowledge receipt of payment. If email is missing, taxpayer will not receive confirmation.

First name / Last name

Email address

Telephone number

The payment draft date or effective date must be a valid banking date that does not include weekends or bank

coming from or through an account located outside the U.S. (International ACH transaction)

Electronically withdraw funds for estimate payments:

Use Refund Advantage/EPS Financial for refund deposit

you must choose a domestic bank account.

holidays. When entering a draft date, you will be provided with the earliest possible effective date. This date is

based on a 5:00 pm EST cutoff. If it is after 5:00 pm EST, the actual draft date may be a later business date. You

will need to submit your payment information at least one banking day prior to the payment due in order for the

payment to be received timely.

Payments received beyond the payment due date are subject to penalty and interest.

You will receive a NCDOR confirmation email after your payment is received.

If your payment is returned from your bank unpaid, you will be subject to a "Penalty for Bad Electronic Funds

Transfer". The penalty is 10% of the payment (minimum $1.00; maximum $1,000.00)

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NCBank NC6


North Carolina Part-year Resident and Nonresident DataNCPYNR (2018)

General Information

AGI Worksheet State Amounts

Adjustments

Taxpayer Spouse

Nonresident of North Carolina for the entire yearMoved into or out of North Carolina during the year

SpouseTaxpayer

Part-year residency date from

Schedule D (Force)

Form 4797 (Force)

Schedule E (Force)

Net operating loss carryover (Enter as positive number)

Municipal interest addition (Force)

Other additions (Force)

US obligations subtraction (Force)

Other deductions (Force)

Use Utilities > Filing Status Optimization to file separate state returns for the taxpayer and spouse

Cancellation of debt subtraction

Part-year residency date to

Deferred gain reinvested into Opportunity Fund (Force)

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NCPYNR NC7


North Carolina Income and AdjustmentsNCAdj (2018)

Additions

Deductions

Itemized Deductions

Deferred gains invested into Opportunity Fund

Other deductions

Social security and railroad retirement benefits (Force)

Other deductions from pass-through entities

Enter interest and dividend income on federal Screen B&D, federal Screen K1-2, federal Screen K1T, and federal Screen K1-St

Other additions from pass-through entities

Mortgage interest and real estate property tax claimed for married filing separate spouse

Cancellation of debt subtraction

Claim of right repayment

Other additions

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NCAdj NC8


North Carolina Preparer ReviewNCPRR (2018)

General Information

Additions

Deductions

Tax, Credits, and Payments

Estimates

Other payments

Contributions

Carryover credits

Income tax withheld

Other additions (Including lump-sum distributions)

Non-North Carolina municipal income

Other credits

Use tax

US obligations

Credit tax paid to other state

Income tax

State tax refund

Other deductions (Including depreciation adjustment)

Social security and Railroad Tier I and II

Credits

Payments

Federal adjusted gross income

Tax

Standard or itemized deductions

Bailey retirement benefits

Bonus depreciation adjustment

Section 179 adjustment

Deduction for children

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NCPRR NC9


North Carolina Two Year ComparisonNC2Yr (2018)

General Information

Additions

Deductions

Tax, Credits and Payments

Penalties and Contributions

Other payments

Penalties and interest

Contributions

Other credits

Carryover credits

Credit tax paid to other state

Income tax withheld

Estimates

Income tax

Use tax

Tax

Credits


Other deductions (Including depreciation adjustment)

Other additions (Including lump-sum distributions)

State tax refund

US obligations

Payments

Enter amounts from 2017 Form D-400

Federal adjusted gross income

Social security and Railroad Tier I and II


Standard or itemized deductions

Bonus depreciation adjustment

Section 179 expense adjustment

Refund or /-Tax paid with original return (Amended returns)

Credit for children

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NC2Yr NC11


North Carolina Power of AttorneyNCPOA (2018)

General Information

Representative/Appointee Information

Tax Matters Information

Acts authorized

Type of Tax

NOT revoking prior power of attorney

Taxpayer, spouse, or joint

Year(s) or Period(s)

Create an e-business center account

Representative Information

Data transfers from federal Screen POA. Only the first 3 representatives in this statement will be used on Form Gen-58.

Enter Tax Matters Information to generate the state power of attorney.

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NCPOA NC12


North Carolina Electronic FilingNCELF (2018)

Electronic Filing Information

Suppress North Carolina electronic file when filing federal return or extension electronically

PIN issued by North Carolina

Consent to disclose information: By using a computer system and software to prepare and transmit my client's return electronically,I consent to the disclosure of all information pertaining to my use of the system and software to create my client's return and to the

electronic transmission of my client's tax return to the North Carolina Department of Revenue, as applicable by law.

In an effort to protect your client's identity and combat tax fraud, many state revenue agencies are requesting that filers provide theirdriver's license or state-issued ID number. While providing this information is encouraged, it is optional and not required in

order to file North Carolina taxes.

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NCELF NC13


North Carolina Required InformationNCReqInf (2018)

Required InformationNCDOR requires that the following communication be provided concerning tax returns

In an effort to protect your identity and combat tax fraud, many state revenue agencies are requesting that filers

provide their driver's license or state-issued ID number. While providing this information is encouraged, it is

optional and not required in order to file your North Carolina taxes.

Driver's License and State-Issued ID's:

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NCReqInf NC14


North Carolina Tax ProjectionNCTPW (2018)

General Information

Additions

Deductions

Tax, Credits, and Payments

Social security and Railroad Tier I and II (If different from the Federal Tax Projection Worksheet)

Other additions (Including lump-sum distributions) *

Payments


Tax

Credit tax paid to other state *

Federal adjusted gross income (If different from the Federal Tax Projection Worksheet)


Income tax (Force) *

Other payments *

Print Tax Projection Worksheet

Other deductions * (Including depreciation adjustment)

Income tax withheld

Estimates (Force) *

Carryover credits *

2019 items that will not default to 2018 amounts are marked with an asterisk (*)

Use tax *

State tax refund *

Standard or itemized deductions (Force) *

Other credits *

US obligations

Credits

Bonus depreciation adjustment *

Section 179 expense adjustment *

Deduction for children

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NCTPW NC15


North Carolina Penalties and InterestNCPen (2018)

General Information

Underpayment of Estimated Tax

Annualized Income Installment Method

Waiver of Underpayment Penalty

Explanation of waiver request (Required for waiver calculation)

Amount (If not waiving entire underpayment penalty)

1/01 - 3/31To annualize, data MUST be entered in at least one field below. Zero is valid data entry.

Date return filed (If other than due date of return)

1/01 - 8/311/01 - 5/31

2017 tax

North Carolina withholding as actually withheld:

1st quarter

2nd quarter

3rd quarter

Additions to taxable income (Form D-400, lines 39 through 42)

Federal AGI (If different than amounts entered on federal Screen Pen)

Deductions from taxable income

Itemized deductions

Failure to file

Credits

Suppress penalties on return:

Underpayment of estimated tax

Late filing interest

Failure to pay

(4th quarter defaults to total withholding less 1st three quarters)

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NCPen NC16


North Carolina Investing in Machinery and Equipment CreditNC478B (2018)

Credit History

Credit for Investing in Machinery and Equipment (Force)

Establishment name

Portion of annual installment not taken for credit years prior to 2008

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NC478B NC17


North Carolina Research and Development Credit (3A)NC478C (2018)

General Information

Carryover of unused credits from previous years 1

NC478C NC18


North Carolina Creating New Jobs Credit (3J)NC478J (2018)

Credit History

Establishment name

Credit for Creating New Jobs (Force)

Taken in 4 installments, first installment of credit is used the year after the credit is generated


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NC478J NC19


North Carolina Investing in Central Office CreditNC478E (2018)

Credit History

Credit for Investing in Central Office or Aircraft Facility Property (Force)

Establishment name


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NC478E NC20


North Carolina Invest in Renewable Energy Property CreditNC478G (2018)

Credit History

Explanation for expired credits

Credit for Investing in Renewable Energy Property (Force)

Generated

2017 (2nd Installment)

Portion of annual installment not taken for credit year prior to 2014

2015 (4th Installment)

Carryover of unused credits from previous years for non-business property

2014 (5th Installment)

2016 (3rd Installment)

Eligible Credit Amount Expired Credit Installment Taken

Tax Year

Install Not Taken

Business property credits are taken in 5 installments, first installment is used in the year the credit is generated.

Non-business property credits are not taken in installments.

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NC478G NC21


North Carolina Investing in Business Property Credit (3J)NC478K (2018)

Credit History

Establishment name

Credit for Investing in Business Property (Force)



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NC478K NC22


North Carolina Investing in Real Property Credit (3J)NC478L (2018)

Credit History

Establishment name

Eligible Credit ExpiredGenerated Amount

CreditTax YearCredit Installment Taken

2011 (7th installment)


Not Taken

Credit for Investing in Real Property (Force)




Installment

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NC478L NC23


North Carolina Extension and PaymentsNCExt (2018)

Extension Information

Payments

Additional payment

Extension payment actually made; reportable on main return

AmountDate Paid

Balance due on extension (Force)

Calculate extension

Extended due date

Estimate of total tax liability (Force)

Withholdings from Trust/Estate

Taxpayer Spouse

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NCExt NC26


North Carolina Miscellaneous and Other WithholdingNCOthWH (2018)

Income and Withholding Information

Facsimile Data - 1099M, 1099G, 1099DIV, 1099INT, and 1099OID

Variable 19

Form 1099-OID box

Not eligible for electronic file

State

Form

Unit

T, S, J

Corrected

Withholding State ID Number

Payer EIN

Name

City, state, zip code

Telephone number

Account number

First state income and withholding

Address

Income

Income Description

Enter state withholding in federal screens. Additional entries on this screen are used for the 2-D barcode and electronic filing.

Miscellaneous information:

Foreign country code and name

Foreign province or county

Foreign postal code

Federal income and withholding

Tax year from Form 1099-G

Foreign country and tax

Alternate Form code

Second state income and withholding

Void

ValueFacsimile Variable

Variable 1

Variable 2

Variable 3

Variable 4

Variable 5

Variable 6

Variable 7

Variable 8

Variable 9

Variable 10

Variable 11

Variable 12

Variable 13

Variable 14

Variable 15

Variable 16

Variable 17

Variable 18

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NCOthWH NC27


ncgen nc1 north carolina general information ncgen (2018)...credits amount for code 2 treat 4th...

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