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Level 1
March 15, 2024
Question

North Carolina residency

  • March 15, 2024
  • 1 reply
  • 6 views

How do classify the primary taxpayer as a nonresident of North Carolina but the spouse as a full time resident of North Carolina? The program is marking the spouse as a part year resident.

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    1 reply

    Level 5
    March 15, 2024

    The North Carolina website says:

    https://www.ncdor.gov/taxes-forms/your-filing-status

    North Carolina Filing Status

    The filing status claimed on the federal return must also be claimed on the North Carolina income tax return.  Generally, if the taxpayer has not filed a federal income tax return, the taxpayer must claim the filing status to which the taxpayer is entitled under the Internal Revenue Code.  However, for a married couple filing a joint federal income tax return, if either the taxpayer or the taxpayer’s spouse is a nonresident and has no North Carolina taxable income for the taxable year, the filing status married filing separately may be claimed on the North Carolina income tax return.