17 NCAC 06B .0605 — Residential Solar Energy Equipment

17 NCAC 06B .0606 CREDIT FOR CHILD AND DEPENDENT CARE EXPENSES 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) No credit is allowed for income taxes paid to a city, county, or other political subdivision of a state or to the federal government. (c) If credit is claimed for the shareholder's part of the corporate tax paid, a schedule must be attached to the North Carolina return showing the total tax paid by the S corporation and how the pro rata share of the tax was determined. 17 NCAC 06B .0608 CREDIT FOR CORPORATE TAX PAID BY S CORPORATION TO ANOTHER STATE