How does the spouse of a servicemember who meets the conditions above exclude the earned income on the 2009 North Carolina return?
Complete the Part-Year Resident/Nonresident Worksheet on page 12 of the D-400 instructions. Because the income is not subject to North Carolina tax, do not include the income when completing Column B of the worksheet. Enter the applicable amounts on lines 54-56 of Form D-400. (Do not deduct the income as an “other deduction” on line 52.) • Is the spouse of a servicemember required to pay North Carolina income tax on income earned for services performed in North Carolina if the servicemember was stationed in a state other than North Carolina? Yes, because all three conditions above would not have been met.
Related Questions
- Under what conditions is the income received for services performed in North Carolina by the spouse of a servicemember exempt from North Carolina income tax?
- How does the spouse of a servicemember who meets the conditions above exclude the earned income on the 2009 North Carolina return?
- Can the spouse of a servicemember exempt any income other than income earned for services performed in North Carolina?