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 federal taxable income 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 a 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: 01/02/08 03:27:50 PM.