For North Carolina state income tax returns, if one spouse is non-resident with no North Carolina source income, then the North Carolina resident can file as Married Filing Separately (MFS).
If you claimed the Standard Deduction on your federal return, you can still itemize your deductions on your North Carolina return.
North Carolina itemized deductions are not identical to federal itemized deductions and are subject to certain limitations.
Specifically, no itemized deductions included on federal Form 1040 Schedule A are allowed as North Carolina itemized deductions except qualified mortgage interest, real estate property taxes, charitable contributions, medical and dental expenses, and repayment of claim of right income.
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