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New Member
posted Mar 5, 2025 11:48:32 AM

NC Form D-403 Part 2 Line B9

Trying to fill out this form for NC State.  The box on the information worksheet Part II, No box is checked since all income (loss) is allocated to NC.  However, both partners are out of state.  No rental receipts as property is unrented, return shows only expenses for the rental property.  Getting the error on Form D403 Part II Line B9 of "Ratio should not be entered directly on this line. To apportion income, complete the applicable lines 1-7, Columns 1 and 2 and make sure the multistate apportionment box on the information worksheet Part II is checked Yes".   What am I doing wrong?  

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3 Replies
New Member
Mar 10, 2025 12:37:25 PM

Has this been answered: "Trying to fill out this form for NC State.  The box on the information worksheet Part II, No box is checked since all income (loss) is allocated to NC.  However, both partners are out of state.  No rental receipts as property is unrented, return shows only expenses for the rental property.  Getting the error on Form D403 Part II Line B9 of "Ratio should not be entered directly on this line. To apportion income, complete the applicable lines 1-7, Columns 1 and 2 and make sure the multistate apportionment box on the information worksheet Part II is checked Yes".   What am I doing wrong? "

New Member
Mar 10, 2025 12:40:39 PM

I should have added that I have 2 in-state partners and 1 out-of-state partner to my previous post.

New Member
Mar 14, 2025 12:53:11 PM

In reading the North Carolina tax code it says apportionment is for partnerships that do business inside and outside the state. It does not say anything about a partner outside the state. All business is done within the state. Am I reading this incorrectly? I don't think this partnership needs to complete apportionment. Does anyone else have any ideas?  I am just trying to complete the taxes for the partnership.