Thus, an individual who files a North Carolina joint return with a spouse, a single return, or a return as head of household may not deduct more than $10,000 of real estate taxes paid or accrued for the taxable year as a North Carolina itemized deduction. State and local taxes include state and local real property taxes, state and local personal property taxes, and state and local income taxes (or state and local general sales taxes claimed in lieu of state and local income taxes).
For joint obligations paid from joint accounts, the proration is based on the income reported by each spouse for that taxable year.įor taxable years 2018 through 2025, Code section 164 limits the amount of the deduction for state and local tax (SALT) payments to $10,000 ($5,000 in the case of a married individual filing a separate return). If the amount of the home mortgage interest and real estate taxes paid by both spouses exceeds $20,000, these deductions must be prorated based on the percentage paid by each spouse. For spouses filing as married filing separately with a joint obligation for home mortgage interest and real estate taxes, the deduction for these items is allowable to the spouse who actually paid them. For spouses filing as married filing separately or married filing jointly, the total home mortgage interest and real estate taxes claimed by both spouses combined may not exceed $20,000. However, the sum of qualified home mortgage interest and real estate property taxes may not exceed $20,000. Qualified Mortgage Interest and Real Estate Property Taxes. The sum of qualified home mortgage interest and real estate property taxes claimed under sections 163(h) and 164 of the Code are allowed as an itemized deduction. itemized deductions, you must include Form D-400 Schedule A with Form D-400. itemized deductions, complete Lines 1 through 9 of Form D-400 Schedule A, N.C. North Carolina itemized deductions are not identical to federal itemized deductions. standard deduction, enter the standard deduction amount on Form D-400, line 11.
standard deduction and you do not have any additions to or deductions from federal adjusted gross income, DO NOT complete Form D-400 Schedule A. For information on who is eligible for the federal standard deduction, see federal publication 501, Dependents, Standard Deduction, and Filing Information. If you are not eligible for the federal standard deduction, your N.C. Spouse does not claim itemized deductions.Married Filing Jointly/Qualifying Widow(er)/Surviving Spouse standard deduction based on your filing status: If your filing status is: Use the chart below to determine the amount of your N.C.
standard deduction amount for taxpayers who are age 65 or older or blind. itemized deductions are not identical to the federal amounts and are subject to certain North Carolina limitations. Important: DO NOT enter the amount of your federal standard deduction or your federal itemized deductions on Line 11. Make sure you fill in the correct circle to indicate which deduction you are claiming. itemized deductions, whichever is applicable. On Line 11 of Form D-400, enter either the N.C. In most cases, your state income tax will be less if you take the larger of your N.C. You may deduct from federal adjusted gross income either the N.C. Meeting the challenge of vision loss in the United States: improving diagnosis, rehabilitation, and accessibility. National Academies of Sciences, Engineering, and Medicine. What is legal blindness? Updated 2020.Īmerican Academy of Ophthalmology. doi:10.1371/journal.pone.0033136Ĭenters for Disease Control and Prevention. 'Visual' acuity of the congenitally blind using visual-to-auditory sensory substitution. Understanding supplemental security income SSI eligibility requirements-2020 edition.
Legal vision requirements for drivers in the United States. Treasure Island (FL): StatPearls Publishing 2020 Jan.