@lzuniega --
"...income from a business, trade, profession, or occupation carried on in North Carolina..."
The key word is "in".
NC does not tax non-resident remote workers. Remote work carried on from a California location is carried on in California, not in NC.
If you never physically worked in NC, your work income is not taxable by NC.
However, since NC taxes were incorrectly withheld from your pay, you must file a non-resident NC return, allocating zero income to NC, in order to obtain a refund of those taxes.
Wages and salaries are "sourced" where the work is actually performed, not where the employer is located. If your work situation is still the same, you should ask your employer to cease withholding NC taxes from your pay.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
