A North Carolina Resident is an individual who is domiciled in North Carolina at any time during the tax year. If you resided in the state for more than 183 days in the state during the tax year, you will be considered a resident.
A Nonresident of North Carolina is an individual that was not domiciled nor maintained a permanent place of abode in North Carolina during the tax year.
A Part-Year Resident is an individual moved into or out of North Carolina during the tax year.
