According to the 2025 North Carolina Individual Income Tax Instructions, if you are a North Carolina resident, you must file a North Carolina income tax return if your federal gross income exceeds the amount allowed for your filing status.
Important: If you are not required to file a federal income tax return but meet North Carolina filing requirements, you must complete a federal return and attach it to your North Carolina return
When Is a North Carolina Return Required?
A North Carolina return is generally required if your Federal Gross Income exceeds the applicable amount below. Federal Gross Income refers to all income received in the form of money, goods, property, or services that is not specifically exempt from tax under federal law. Refer to the current IRS and North Carolina instructions for additional information.
Filing Thresholds for Tax Year 2025
| Filing Status | Federal Gross Income |
|---|---|
| Single | More than $12,750 |
| Married Filing Jointly | More than $25,500 |
| Married Filing Separately (Spouse Does Not Itemize) | More than $12,750 |
| Married Filing Separately (Spouse Itemizes) | $0 or more |
| Head of Household | More than $19,125 |
| Qualifying Widow(er) / Surviving Spouse | More than $25,500 |
| Nonresident Alien | See North Carolina filing requirements and residency rules |
Part-Year Residents and Nonresidents
You must file a North Carolina income tax return if:
- You received income while a part-year resident of North Carolina, or
- You received income from North Carolina sources while a nonresident.
Examples of North Carolina source income may include:
- Wages earned while working in North Carolina
- Income from a North Carolina business
- Rental income from North Carolina property
- Pass-through income from a North Carolina partnership or S corporation
Important: If North Carolina income tax was withheld from your income but you do not otherwise have a filing requirement, you should still file a North Carolina return to claim a refund of the withholding.
Must I Use the Same Filing Status as My Federal Return?
Generally, North Carolina requires you to use the same filing status used on your federal return.
Exception for Certain Married Taxpayers
If:
- One spouse is a North Carolina resident,
- The other spouse is a nonresident, and
- The nonresident spouse has no North Carolina taxable income,
you may be permitted to file separately for North Carolina purposes.
If you filed a Married Filing Jointly federal return and both spouses have North Carolina taxable income, a joint North Carolina return is generally required.
Married Filing Separately After Filing a Joint Federal Return
If you choose to file Married Filing Separately for North Carolina after filing a joint federal return:
- E-file the joint federal return.
- Wait until the federal return is accepted.
- Prepare a separate federal return using Married Filing Separately reporting only the applicable spouse's income and deductions.
- Do not file the separate federal return with the IRS.
- Attach the required federal documents to the North Carolina return.
Because supporting documentation must be attached, the North Carolina return generally cannot be e-filed in this situation and must be mailed. [
Required Documentation
Attach either:
- A federal return prepared using Married Filing Separately status showing only that taxpayer's income and deductions, or
- A schedule showing the computation of separate income and deductions.