According to North Carolina Instructions for Form D-401, if you are a North Carolina resident, you must file a North Carolina tax return if your minimum gross income exceeds the amount allowed for your filing status.
- Single, $10,000
- Married Filing Jointly, $20,000
- Married Filing Separately (if spouse does not itemize), $10,000
- Married Filing Separately (if spouse claims itemized deductions), $0
- Head of Household, $15,000
- Qualifying Widow(er), $20,000
- Nonresident Alien, (regardless of filing status) $0
Part Year and Nonresidents
You must file a North Carolina income tax return if you received income while being a resident of NC or received income from NC sources.
If you had North Carolina income tax withheld but do not meet the filing requirements, you must file a North Carolina return in order to receive a refund for any withholdings.
North Carolina requires that you use the same filing status as you used on your federal return. An exception for married couples is is one spouse is a resident of North Carolina and the other is a nonresident, you may use the filing status for Married Filing Separately.
If you are not required to file a federal return but meet the filing requirements for North Carolina, you must fill out a federal return and attach it to your North Carolina return.
For more information:
- Same Sex Couples Filing
- North Carolina Military Filing
- North Carolina Military Spouse Relief Act
- North Carolina Residency