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North Carolina Part-Year and Nonresident

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North Carolina Part-Year and Nonresident

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Part-year Resident. If you were a part-year resident of North Carolina during tax year 2018 and you received income while a resident of North Carolina, or you received income while a nonresident that was (1) attributable to the ownership of any interest in real or tangible personal property in North Carolina, (2) derived from a business, trade, profession, or occupation carried on in North Carolina, or (3) derived from gambling activities in North Carolina, and your total gross income for 2018 exceeds the amount shown in the Filing Requirements Chart for your filing status, you must file a North Carolina individual income tax return. You were a part-year resident of North Carolina if you moved to North Carolina and became a resident of North Carolina during the tax year, or you moved out of North Carolina and became a resident of another state during the year.

 

Non-Residents.  If you were not a resident of North Carolina at any time during tax year 2018 but you received income in 2018 from North Carolina sources that was (1) attributable to the ownership of any interest in real or tangible personal property in North Carolina, (2) derived from a business, trade, profession, or occupation carried on in North Carolina, or (3) derived from gambling activities in North Carolina, and your total gross income from all sources both inside and outside of North Carolina equals or exceeds the amount in the Filing Requirements Chart for your filing status, you must file a 2018 North Carolina individual income tax return.

 


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Views: 2271 Created on: Jun 15, 2013
Date updated: Jan 04, 2019

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