Nonresidents and Part-Year Residents

You are considered a nonresident if you are legal resident of another state. A nonresident is required to report income received from services performed in North Carolina or from tangible property located in this state. You are a part-year resident if you moved to North Carolina and became a resident during the tax year or you moved out of North Carolina and became a resident of another state. Part-year residents are required to report all income received while a resident as well as from services performed in North Carolina or from tangible property located in this state.

You must include a copy of your federal income tax return if your federal return does not show a North Carolina address.

If you filed a joint federal return and one of you was a nonresident of North Carolina who had no North Carolina taxable income, you may file a joint State return. However, you still have the option of filing your State return as married filing separately. If you choose to file a separate North Carolina return, you must complete either a federal return as married filing separately reporting only your income, deductions, and exemptions, or a schedule showing the computation of your separate income, deductions, and exemptions and attach it to your North Carolina return. You must also include a copy of your joint federal return unless your federal return reflects a North Carolina address.

Part-year residents who, while they are North Carolina residents, receive receive income from sources in another state or country that is taxed by another state or country may be eligible to claim a tax credit. Nonresidents are not entitled to tax credits for taxes paid to another state or country.

To order the form D-400, D-400TC and instructions, call 1-877-252-3052 or the forms may be obtained from a service center or from our Order Forms page.