Schedule A: D-400 Schedule A — North Carolina Itemized Deductions (2024)
North Carolina · North Carolina DOR · Used for tax years 2024
North Carolina D-400 Schedule A calculates your 2024 N.C. itemized deductions. It reports home mortgage interest, real estate property taxes, charitable contributions, medical and dental expenses, and repayment of claim of right income, with applicable limitations.
Who files this form
Attach the 2024 D-400 Schedule A to Form D-400 if you choose to claim North Carolina itemized deductions on Form D-400, Line 11.
You may deduct either the N.C. standard deduction or N.C. itemized deductions from federal adjusted gross income. If you claim the standard deduction, do not complete Schedule A, Lines 1 through 10. Enter your standard deduction directly on Form D-400, Line 11.
What you'll need
Have Form D-400 available, including the amount on Line 6, which Schedule A uses to calculate the medical and dental expense limitation.
The schedule also asks for:
- Your Social Security number and the first 10 characters of your last name.
- Amounts for any home mortgage interest, real estate property taxes, charitable contributions, medical and dental expenses, and repayment of claim of right income you report.
How to file
If you itemize, add Schedule A, Lines 5, 6, 7d, 8, and 9. Enter the total on Schedule A, Line 10, and Form D-400, Line 11.
Attach Schedule A to Form D-400. Do not send a photocopy of the schedule.
Common mistakes
- Leaving out Schedule A when itemizing. The form warns that the Department may be unable to process your return if you do not attach it.
- Completing Lines 1 through 10 when taking the standard deduction. Instead, enter the N.C. standard deduction on Form D-400, Line 11.
- Sending a photocopy. The form specifically says not to send a photocopy.
Questions people ask
What are the N.C. standard deduction amounts for 2024?
The form lists $12,750 for single filers, $19,125 for heads of household, and $25,500 for married filing jointly or qualifying widow(er)/surviving spouse. For married filing separately, the amount is $12,750 if your spouse does not itemize, or $0 if your spouse itemizes. If you are not eligible for a federal standard deduction, your N.C. standard deduction is $0.
How are home mortgage interest and real estate property taxes combined?
Add Lines 1 and 2 and enter the result on Line 3. Compare Line 3 with the limitation on Line 4, then enter the smaller amount on Line 5.
How does the medical and dental expense calculation work?
Enter medical and dental expenses before limitation on Line 7a and the amount from Form D-400, Line 6, on Line 7b. Multiply Line 7b by 7.5% for Line 7c, entering zero if the result is zero or less. Subtract Line 7c from Line 7a for Line 7d. If Line 7c is larger than Line 7a, enter zero.
Where does my total N.C. itemized deduction go?
Add Lines 5, 6, 7d, 8, and 9. Enter the total on Schedule A, Line 10, and on Form D-400, Line 11.