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Form Instructions 8379 North Carolina: What You Should Know

If your spouse or joint return filer does not have enough in income to make their standard deduction an amount required or allowed in his/her state, they are subject to state tax on their N.C. standard deduction, which is based on N.C. income tax and federal adjusted gross income. Other tax deductions, such as state and local tax deductions, may be available in the state of the decedent's residence. Other CSD Tax Benefits. North Carolina State Department of Taxation, National Center is providing helpful products and advice on CSD tax issues including: • State income tax: North Carolina income tax and tax calculator. The CSD provides free state income tax software to taxpayers. The CSD offers easy and simple web access to the income tax filing and payment software. Taxpayer Software. • State tax calculator.

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