I have been a Florida resident all of my adult life so I have never had to file a state tax return before. In January I moved to North Carolina and I am pulling my hair out trying to fill out this D-400 form. I was unemployed for all of 2008 and collected unemployment with no tax withholding. My wife was also unemployed, did not collect unemployment but had a few hundred dollars of taxable interest. The combined income from my unemployment and her taxable interest was less than the standard deduction for a married couple filing jointly on my federal tax return making our taxable interest 0.00 on our federal return. The "Additions to Federal Taxable Income" section on NC D-400 (lines 30-40) are what I am having a problem with. Line 30 says I need to put down $10,900 as my standard deduction from my federal return but the standard deduction for married filing jointly on the federal return is 17,900! The other problem I have is with Line 35. It says I need to add another $3000 addition. What is that all about? With all these additions it gives me taxable income that I did not have on my federal return. What can I do to reduce or better yet eliminate my taxable income? Should I be using the D-400 form in my situation or is there a more advantageous way to do my taxes?