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Level 2
February 19, 2026
Question

NC State D-400 Line 26EU...

  • February 19, 2026
  • 1 reply
  • 40 views

My E-File was rejected for the reason: NC State D-400 Line 26e had a Null value.  It originally had a value of 3 which puzzled me because I made estimated payments that resulted in an over-payment for 2025. I researched this and corrected an error I made when entering my estimated payments on the FED form. The software removed $3 from LINE 26e.  I do not remember if it listed a null value, or a zero-- but per TurboTax instructions, I entered a "0" and I am ready to refile. Before I do, I want to make sure the following is correct:

 

NC State D-400 Line 26EU contains the value of  "E".   My research indicates this is for fishermen and farmers. I am neither, and I have not selected the option.  And the value on LINE 4 was not calculated based upon such a designation.  Is this a bug? Can I fix it? Should I ignore and refile? 

    1 reply

    mrfredAuthor
    Level 2
    February 20, 2026

    Solved it myself.  Many online sources say that NC Form D-400 - Line 26EU will display the entry "E" if your answer to NC Form D-422 - Line 3 includes checking the box to indicate that you are a fisherman or farmer.  Even if you leave this box unchecked, there is another item that can fill 26EU with an E. Here it is:


    Right click on the E  and then select DATA SOURCE. The modal that pops up explains that the Code "E" will calculate for 2 reasons:
    -- The Farmer/Fisher election previously mentioned,

    OR

    -- IF any of the 4 values shown at Line 25 on Form D-422A is greater than ZERO.