SIMPLE. FAST. ACCURATE
Support Center > Knowledge base> Article: Am I required to file a North Carolina income tax return?

Am I required to file a North Carolina income tax return?

Article ID: 59351 Email Print
Question
Am I required to file a North Carolina income tax return?

Answer

The minimum gross income filing requirements under North Carolina law are different from the filing requirements under the Internal Revenue Code because North Carolina law does not adjust the standard deduction and personal exemption for inflation as required by the Internal Revenue Code.

Who is required to file a North Carolina individual income tax return?

• Every resident of North Carolina whose income for the taxable year exceeds the amount for his filing status.

• Every part-year resident who received income while a resident of North Carolina or who received income while a nonresident attributable to the ownership of any interest in real or tangible personal property in North Carolina or derived from a business, trade, profession or occupation carried on in North Carolina, or is derived from gambling activities in North Carolina and whose total income for the taxable year exceeds the amount for his filing status.

• Every nonresident who received income for the taxable year from North Carolina sources that was attributable to the ownership of any interest in real or tangible personal property in North Carolina or derived from a business, trade, profession, or occupation carried on in North Carolina, or is derived from gambling activities in North Carolina and whose total income from all sources both inside and outside of North Carolina equals or exceeds the amount for his filing status.

• If you are eligible to claim the State Earned Income Tax Credit or if you had North Carolina income tax withheld during the year but your income is below the amount required for filing, you must still file a return to receive a refund.

If you were not required to file a federal income tax return but your gross income from all sources both inside and outside of North Carolina equals or exceeds the amount for your filing status  you must complete a federal return and attach it to your North Carolina income tax return to show how your federal adjusted gross income, deductions, and exemptions were determined.

You and your spouse must file a joint North Carolina return if you file a joint federal income tax return, and both of you were residents of North Carolina or both of you had North Carolina taxable income.

If you file a joint federal return and your spouse is a nonresident of North Carolina and had no North Carolina taxable income, you may file a joint State return. Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the 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.

When filing a joint return, include the name and social security number of each spouse on the return. Both spouses are jointly and severally liable for the tax due on a joint return unless one spouse qualifies for innocent spouse relief for federal income tax purposes as a result of the “innocent spouse” rules provided under Internal Revenue Code Section 6015.

 

Filing Status                                                                                                                       A Return is Required if Federal

Gross Income Exceeds

(1) Single ..................................................................................................................................$ 8,750

(2) Married - Filing Joint Return ...............................................................................................$17,500

(3) Married - Filing Separate Return .......................................................................................$ 8,750

(4) Head of Household .............................................................................................................$14,000

(5) Qualifying Widow(er) with dependent child.........................................................................$17,500

Note: There is no additional standard deduction available for taxpayers age 65 or older or blind. Also, there is no longer a separate chart

for children and other dependents.

 

 

Filing Requirements for Children and Other Dependents

If another person (such as your parent) can claim you as a dependent on their federal income tax return, use Chart B on Page 5 of Form D 400 to see if you must file a North Carolina income tax return.

 


related articles

Article Details
Views: 1551 Created on: Jun 15, 2013
Date updated: Jan 04, 2019

Poor Outstanding