What are the filing requirements for Residents?
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.
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.
- 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
What are the filing requirements for 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.
Can I use a different filing status on my State return?
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 (and had no NC taxable income), you may use the filing status for Married Filing Separately.
If you filed jointly on the Federal return and both spouses had NC taxable income, a joint NC return is required.
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.
If you choose to file the N.C. tax return as married filing separately, you must complete either a federal tax return as married filing separately reporting only your income and deductions or a schedule showing the computation of your separate income and deductions and attach it to your N.C. tax return.
For more information:
- Same Sex Couples Filing
- North Carolina Military Filing
- North Carolina Military Spouse Relief Act
- North Carolina Residency