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 receive income from sources in another state or country while they are North Carolina residents which 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.
Last modified on:
01/03/13 03:39:49 PM.