NC D-400TC

[DonnaA]

I have a client in NC who has foreign tax reported on 1099's from a brokerage account. In order to claim a credit for tax paid to another country, the instructions say "Attach North Carolina Form D-400TC and copy of other state return". What do you attach to the return? When I create the e-file, the NC D-400TC is not listed as one of the "E-Filed Forms". Do I have to paper file the NC return?

[Terry D EA]

The NC D 400TC does get e-filed. I have efiled them for years. Be sure to put the information about the other country and required amounts on the worksheet to claim the credit. In your case, an attachement should not be required and NC doesn't require any signature forms nor an 8453 so if you electronically file the return, you can't send an attachment.

[DonnaA]

I completed the worksheet, but when I look at the list of E-Filed Forms on the NC EF Info tab, the D-400TC is not listed. What country should I enter if it is listed as "Various" on the 1099?

[Terry D EA]

Donna,

I am not using ATX this year. I would ask support why the form doesn't show as e-filed and if it actually gets e-filed. I certainly thought it did as I would question how the DOR reviews the credits when the form isn't there. The information transfers to page two of the NC D400 so I am sure they,(DOR), want to know what makes up the figure. One safe entry for the country would be Europe, unless of course, the foreign country is Canada. Will ATX let you enter VARIOUS as one of the options? If so, then that would be the entry.