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Form 1099-OID Wilmington North Carolina: What You Should Know

North Carolina taxpayers are entitled a. to claim a federal adjusted gross income exemption for the year of filing a Federal tax return (Form 1040) b. to claim a federal earned income tax credit (ETC) for the year of filing a Federal tax return c. to claim a federal exclusion of qualified tuition and related expenses from the gross income of the student d. to claim a state income tax deduction for certain expenses associated with the student's enrollment at an institution of higher education. e. to claim a state tax credit not to exceed 10% of the amount of state income tax that is withheld from the employee's wages, and f. to claim a reduced Federal rate of the Federal income tax owed on net income from sources other than wages, and g. to claim a deduction under subsection (1) of section 174 for local property taxes paid by the taxpayer.

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