A North Carolina Resident is an individual who is domiciled in North Carolina at any time during the tax year. If you resided in the state for more than 183 days in the state during the tax year, you will be considered a resident.
A Nonresident of North Carolina is an individual that was not domiciled nor maintained a permanent place of abode in North Carolina during the tax year.
A Part-Year Resident is an individual moved into or out of North Carolina during the tax year.
What if my spouse and I have a different residency status?
If one spouse is a resident and the other is not, and the nonresident Spouse has no NC taxable income, you may file either a joint or separate NC return. If you filed jointly on the Federal return and both you and your spouse had NC taxable income, you must file a joint NC return.
If you file married filing separate state returns but filed a married filing joint federal return, e-file the federal return and wait for the return to be accepted. Then, complete a federal return using the married filing separate status. Do not file the second federal return. Attach copies of both the married filing joint federal return and the married filing separate federal return to the printed North Carolina return. You cannot e-file the North Carolina return.
Print the return by going to Summary/Print > View/Print return. Sign and mail to the State along with your supporting documents.
For more information, see: