North Carolina Administrative Code

17 NCAC 06B .0109 FILING REQUIREMENTS - GENERAL STATEMENT The minimum gross income filing requirements under North Carolina law are different from the filing requirements under the Internal Revenue Code because North Carolina law does not allow the same standard deduction amount …

17 NCAC 06B .0112 JOINT FEDERAL BUT SEPARATE STATE RETURN (a) Separate Return or Schedule. -- A spouse who files a joint federal return but files a separate North Carolina return pursuant to G.S. 105-153.8(c) shall complete a separate federal return and attach it to the North Car…

17 NCAC 06B .0113 TAXPAYERS DOMICILED IN COMMUNITY PROPERTY STATES (a) If a married couple is domiciled in a state or country recognized for federal income tax purposes as a community property state or country and the spouses file separate North Carolina returns with each spouse …

17 NCAC 06B .0114 COMPUTATION OF TAXABLE INCOME - GENERAL The starting point in determining North Carolina taxable income is federal adjusted gross income, subject to the additions, deductions, and North Carolina standard deduction or North Carolina itemized deductions as provide…

17 NCAC 06B .0115 ADDITIONS TO Adjusted Gross INCOME The additions under G.S. 105-153.5(c)(1) include the portion of an exempt interest dividend from a regulated investment company that represents interest on direct obligations of states and their political subdivisions other tha…

17 NCAC 06B .0116 DEDUCTIONS FROM Adjusted gross INCOME (a) Deductible Interest. -- The deduction for interest on obligations of the United States or its possessions provided in G.S. 105-153.5(b)(1) applies to direct obligations of the United States to the extent the interest has…

17 NCAC 06B .0117 TRANSITIONAL ADJUSTMENTS History Note: Authority G.S. 105-134.7; 105-262; 105-264; Eff. June 1, 1990; Amended Eff. August 1, 1998; May 1, 1994; June 1, 1993; October 1, 1992; October 1, 1991; Expired Eff. August 1, 2015 pursuant to G.S. 150B-21.3A.

17 NCAC 06B .0118 ELECTRONIC FILING OF INDIVIDUAL INCOME TAX RETURNS History Note: Authority G.S. 105-262; Rev. Proc. 93-8, Internal Revenue Bulletin 1993-2, January 11, 1993; Eff. May 1, 1994; Amended Eff. August 1, 2002; July 1, 2000; August 1, 1998; November 1, 1994; Expired E…

17 NCAC 06B .0119 REPORTING INCOME FROM CONVEYANCE OF REAL PROPERTY HELD IN TENANCY BY THE ENTIRETY When spouses file separate individual income tax returns, the spouses shall determine the portion of the income or loss from real property that shall be reported by each spouse. Wh…

17 NCAC 06B .0315 PARAPLEGICS History Note: Authority G.S. 105-149(a)(8d); 105-262; Eff. April 19, 1981; Amended Eff. November 1, 1988; February 1, 1988; Repealed Eff. June 1, 1990.

SECTION .0500 - DIVORCED OR SEPARATED PERSONS 17 NCAC 06B .0501 GENERAL History Note: Authority G.S. 105-141.2; 105-147(21); 105-262; Eff. February 1, 1976; Amended Eff. August 1, 1986; March 22, 1981; Repealed Eff. June 1, 1990.

17 NCAC 06B .0604 OTHER TAX CREDITS History Note: Authority G.S. 105-151.1; 105-151.2; 105-151.3; 105-163.03; 105-262; Eff. February 11, 1978; Amended Eff. March 22, 1981; Repealed Eff. June 1, 1982.

17 NCAC 06B .0605 RESIDENTIAL SOLAR ENERGY EQUIPMENT History Note: Authority G.S. 105-129.15; 105-129.16A; 105-262; Eff. June 1, 1982; Amended Eff. July 1, 2000; June 1, 1995; June 1, 1993; June 1, 1990; July 1, 1986; Repealed Eff. February 1, 2005.

17 NCAC 06B .0606 CREDIT FOR CHILD AND DEPENDENT CARE EXPENSES History Note: Authority G.S. 105-151.11; 105-262; Eff. June 1, 1990; Amended Eff. July 1, 1999; November 1, 1994; June 1, 1993; October 1, 1991; Expired Eff. August 1, 2015 pursuant to G.S. 150B-21.3A.

17 NCAC 06B .0607 CREDIT FOR INCOME TAX PAID TO ANOTHER STATE OR COUNTRY (a) If credits are claimed for taxes paid to more than one state or country, a separate computation must be made for each state or country and the separate credits combined to determine the total credit. (b)…

17 NCAC 06B .0608 CREDIT FOR CORPORATE TAX PAID BY S CORPORATION TO ANOTHER STATE History Note: Authority G.S. 105-131.8; 105-262; Eff. June 1, 1990; Repealed Eff. June 1, 1993.

17 NCAC 06B .0609 CREDIT FOR NORTH CAROLINA DIVIDENDS History Note: Authority G.S. 105-151.19; 105-262; Eff. June 1, 1990; Amended Eff. June 1, 1993; Repealed Eff. August 1, 1998.

17 NCAC 06B .0610 CREDIT FOR THE DISABLED History Note: Authority G.S. 105-151.18; 105-262; Eff. February 1, 1991; Amended Eff. June 1, 1993; Expired Eff. August 1, 2015 pursuant to G.S. 150B-21.3A.

17 NCAC 06B .0611 CREDIT FOR TAX PAID ON CERTAIN GOVERNMENT RETIREMENT BENEFITS History Note: Authority G.S. 105-151.20; 105-262; Eff. February 1, 1991; Repealed Eff. June 1, 1993.

17 NCAC 06B .0612 TAX CREDIT FOR QUALIFIED BUSINESS INVESTMENTS History Note: Authority G.S. 105-131.8(b); 105-163.010; 105-163.011; 105-163.012; 105-163.013; 105-163.14; 105-262; Eff. September 1, 1992; Amended Eff. July 1, 1996; May 1, 1994; Repealed Eff. September 1, 2008.

17 NCAC 06B .0613 CREDIT FOR USE OF NORTH CAROLINA PORTS History Note: Authority G.S. 105-131.8; 105-151.22; 105-262; Eff. January 4, 1993; Expired Eff. August 1, 2015 pursuant to G.S. 150B-21.3A.

SECTION .0800 - INSTALLMENT SALES 17 NCAC 06B .0801 GENERAL History Note: Authority G.S. 105-141(a); 105-142(f); 105-144; 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1988; May 1, 1984; June 1, 1982; Repealed Eff. June 1, 1990.

17 NCAC 06B .0909 65 OR OLDER History Note: Authority G.S. 105-144.2; 105-262; Eff. February 1, 1976; Repealed Eff. March 22, 1981.

17 NCAC 06B .0910 REPORTING SALE History Note: Authority G.S. 105-144.2; 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1982; March 29, 1981; February 21, 1979; Repealed Eff. June 1, 1990.

17 NCAC 06B .0911 55 OR OVER History Note: Authority G.S. 105-141(b)(26); 105-262; Eff. March 29, 1981; Amended Eff. May 1, 1984; Repealed Eff. June 1, 1990.

SECTION .1000 - PRIVATE ANNUITY TRANSACTIONS 17 NCAC 06B .1001 GENERAL History Note: Authority G.S. 105-141(a); 105-144; 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1982; Repealed Eff. June 1, 1990.

SECTION .1100 - INVOLUNTARY CONVERSION 17 NCAC 06B .1101 GENERAL History Note: Authority G.S. 105-144.1; 105-262; Eff. February 1, 1976; Amended Eff. April 1, 1978; Repealed Eff. June 1, 1990.

17 NCAC 06B .1306 BASIS AFTER DIVORCE History Note: Authority G.S. 105-262; Eff. February 18, 1978; Repealed Eff. June 1, 1990.

SECTION .1500 - STOCK DIVIDENDS AND STOCK RIGHTS 17 NCAC 06B .1501 GENERAL History Note: Authority G.S. 105-141(a); 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1982; Repealed Eff. June 1, 1990.

17 NCAC 06B .1707 NONPROFIT EDUCATIONAL INSTITUTIONS History Note: Authority G.S. 105-141(b)(4); 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1982.

17 NCAC 06B .1727 ARMED FORCES RETIREMENT PAY History Note: Authority G.S. 105-141(b)(18); 105-141(b)(20); 105-141.1; 105-262; Eff. February 1, 1976; Amended Eff. April 19, 1981; February 18, 1978: Repealed Eff. May 1, 1984.

17 NCAC 06B .1728 TAX SHELTERED ANNUITIES History Note: Authority G.S. 105-141(b)(17); 105-262; Eff. February 1, 1976; Amended Eff. April 19, 1981; February 18, 1978; Repealed Eff. June 1, 1990.

17 NCAC 06B .1729 ANNUITY INCOME History Note: Authority G.S. 105-144.1; 105-262; Eff. February 1, 1976; Repealed Eff. April 19, 1981.

17 NCAC 06B .1732 LAW ENFORCEMENT OFFICERS History Note: Authority G.S. 143-166; 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1982.

17 NCAC 06B .1735 VETERANS History Note: Authority G.S. 105-141(b)(16); 165-44; 105-262; Eff. February 1, 1976; Repealed Eff. February 18, 1978.

17 NCAC 06B .1736 POLLUTION ABATEMENT BONDS History Note: Authority G.S. 159C-14; 105-262; Eff. February 1, 1976; Amended Eff. February 18, 1978; Repealed Eff. June 1, 1982.

17 NCAC 06B .1739 BUSINESS DEVELOPMENT CORPORATIONS History Note: Authority G.S. 53A-15; 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1982.

17 NCAC 06B .1740 STATE EMPLOYEES' RETIREMENT History Note: Authority G.S. 135-9; 105-262; Eff. February 1, 1976; Amended Eff. May 1, 1984; February 18, 1978; Repealed Eff. June 1, 1990.

17 NCAC 06B .1741 STATE SUPPORTED SCHOOLS History Note: Authority G.S. 116-183; 116-196; 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1982.

17 NCAC 06B .1747 INDIAN RESERVATION INCOME History Note: Authority United States Court of Appeals (Fourth Circuit) No. 79-1589; G.S. 105-141; 105-262; Eff. June 1, 1982; Repealed Eff. June 1, 1990.

17 NCAC 06B .1748 NORTH CAROLINA LEGISLATIVE RETIREMENT BENEFITS History Note: Authority G.S. 120-4.4; 120-4.23; 105-262; Eff. May 1, 1984; Amended Eff. August 1, 1986; Repealed Eff. June 1, 1990.

SECTION .1800 - SCHOLARSHIP AND FELLOWSHIP GRANTS 17 NCAC 06B .1801 GENERAL History Note: Authority G.S. 105-141(b)(10); 105-135; 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1982.

17 NCAC 06B .1802 FEDERAL PRACTICE TO BE FOLLOWED History Note: Authority G.S. 105-141(b)(10); 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1990.

SECTION .2100 - CONSERVATION AND LAND CLEARING 17 NCAC 06B .2101 GENERAL History Note: Authority G.S. 105-147(1); 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1982.

17 NCAC 06B .2102 FEDERAL PRACTICE TO BE FOLLOWED History Note: Authority G.S. 105-147(1); 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1990.

SECTION .2200 - TRAVEL EXPENSES 17 NCAC 06B .2201 GENERAL History Note: Authority G.S. 105-147(1); 105-147(2); 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1989; Repealed Eff. June 1, 1990.

17 NCAC 06B .2202 ORDINARY AND NECESSARY History Note: Authority G.S. 105-147(1); 105-147(2); 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1982.

17 NCAC 06B .2203 FEDERAL PRACTICE TO BE FOLLOWED History Note: Authority G.S. 105-147(1); 105-147(2); 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1988; June 1, 1982; Repealed Eff. June 1, 1990.

17 NCAC 06B .2204 REIMBURSEMENT FOR MEALS History Note: Authority G.S. 105-147(1); 105-262; Eff. March 29, 1981; Repealed Eff. June 1, 1990.

17 NCAC 06B .2303 EMPLOYER'S EDUCATIONAL ASSISTANCE History Note: Authority G.S. 105-141(b)(23); 105-262; Eff. March 29, 1981; Repealed Eff. June 1, 1990.