According to the North Carolina instructions, your North Carolina residency status determines how your income is taxed and which schedules may be required with your return.
North Carolina Resident
A North Carolina resident is generally an individual who is domiciled in North Carolina. Domicile is your permanent home, the place you intend to return to whenever you are away.
Individuals who reside in North Carolina for more than 183 days during the tax year are generally considered residents unless the facts and circumstances indicate otherwise.
As a North Carolina resident, you are generally required to report all income regardless of where it was earned.
North Carolina Nonresident
A North Carolina nonresident is an individual who was not domiciled in North Carolina and did not maintain a permanent place of abode in North Carolina during the tax year.
Nonresidents are generally taxed only on income derived from North Carolina sources, such as:
- Wages earned while working in North Carolina
- Income from a North Carolina business
- Rental income from North Carolina property
- Income from a North Carolina partnership or S corporation
North Carolina Part-Year Resident
A Part-Year Resident is an individual who moved into or out of North Carolina during the tax year.
Part-year residents generally report:
- All income received while a resident of North Carolina, and
- North Carolina-source income received while a nonresident.
What If My Spouse and I Have Different Residency Statuses?
If one spouse is a North Carolina resident and the other is a nonresident, and the nonresident spouse has no North Carolina taxable income, you may file either:
- A joint North Carolina return, or
- Separate North Carolina returns.
If you filed a Married Filing Jointly federal return and both spouses have North Carolina taxable income, you must generally file a joint North Carolina return.
Filing Married Filing Separately After Filing a Joint Federal Return
If you choose to file separate North Carolina returns after filing a joint federal return:
- E-file the federal return and wait for it to be accepted.
- Prepare a separate federal return using the Married Filing Separately filing status.
- Do not file the separate federal return with the IRS.
- Attach copies of:
- The Married Filing Jointly federal return, and
- The Married Filing Separately federal return
- Mail the North Carolina return with the required supporting documentation.
Because these documents must be attached, the North Carolina return cannot be electronically filed in this situation.
To Print the Return
Navigate to: Review > Print Results
Print, sign, and mail the return to the state with all required supporting documents. If filing jointly, both spouses must sign the return.