D-401 Individual Income Tax Instructions for Form D-400
• North Carolina no longer has an income tax surtax.
• An addition is required on the 2011 income tax return for taxpayers claiming bonus depreciation and
section 179 expense deduction.
• A deduction is allowed for individuals who added back bonus depreciation and section 179 expense
deduction on their 2010 income tax return.
• A tax credit for children with disabilities who require special education is available to certain taxpayers.