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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 06B .0114

Computation Of Taxable Income - General

Official textreports.oah.state.nc.us

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 provided by G.S. 105-153.5 and 105-153.6. These adjustments do not apply to all individuals. Each individual shall determine if any of the adjustments apply to the individual’s return.

Last amended: Authority G.S. 105-153.3; 105-153.4; 105-153.5; 105-153.6; 105-262; Eff. June 1, 1990; Amended Eff. June 1, 1993; October 1, 1991; Readopted Eff. May 1, 2016.

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In this chapter (40 sections)
  1. 17-06a-0101 · Location
  2. 17-06a-0102 · General Purposes
  3. 17-06a-0103 · Administrative Organization
  4. 17-06a-0104 · Individual Income Tax
  5. 17-06a-0105 · Income Tax Withholding
  6. 17-06b-0101 · Forms
  7. 17-06b-0102 · General
  8. 17-06b-0103 · Combined Returns
  9. 17-06b-0104 · Completing A Return
  10. 17-06b-0105 · Reproduced Copies
  11. 17-06b-0106 · Federal Forms
  12. 17-06b-0107 · Extensions
  13. 17-06b-0108 · Amended Returns
  14. 17-06b-0109 · Filing Requirements - General Statement
  15. 17-06b-0110 · Individuals Required To File A N.C. Individual Income Tax…
  16. 17-06b-0111 · Minimum Gross Income Filing Requirements
  17. 17-06b-0112 · Joint Federal But Separate State Return
  18. 17-06b-0113 · Taxpayers Domiciled In Community Property States
  19. 17-06b-0114 · Computation Of Taxable Income - General
  20. 17-06b-0115 · Additions To Adjusted Gross Income
  21. 17-06b-0116 · Deductions From Adjusted Gross Income
  22. 17-06b-0117 · Transitional Adjustments
  23. 17-06b-0118 · Electronic Filing Of Individual Income Tax Returns
  24. 17-06b-0119 · Reporting Income From Conveyance Of Real Property Held In…
  25. 17-06b-0201 · General
  26. 17-06b-0202 · Areas Of Difference
  27. 17-06b-0301 · General
  28. 17-06b-0302 · One Thousand One Hundred Dollar Personal Exemption
  29. 17-06b-0303 · Two Thousand Two Hundred Dollar Personal Exemption
  30. 17-06b-0304 · Blind Persons
  31. 17-06b-0305 · Individuals Age 65 Or Over
  32. 17-06b-0306 · Severely Retarded Dependent
  33. 17-06b-0307 · Hemophiliacs
  34. 17-06b-0308 · Exemption For Dependents
  35. 17-06b-0309 · Dependent In Institution Of Higher Learning
  36. 17-06b-0310 · Deceased Or Incompetent Individuals
  37. 17-06b-0311 · Prorated Personal Exemption
  38. 17-06b-0312 · Other Considerations
  39. 17-06b-0313 · Deaf Individuals
  40. 17-06b-0314 · Renal Disease
Full table of contents →