You should check the same filing status on your North Carolina return that you claimed on the federal return. 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.

A North Carolina tax return is required for most taxpayers if your gross income exceeds:

If you are 65 or older or blind or claimed as a dependent on someone else's tax return, your filing requirement amounts are different than the amounts shown above. You may obtain additional information by calling toll-free at 1-877-252-3052 or visiting a service center. This additional information is also available on page 4 of the North Carolina instruction booklet.

Be sure to check the appropriate filing status on your North Carolina return.

Last modified on: 01/02/08 03:27:51 PM.