State tax filing

It depends.  If your total income from all sources both inside and outside of North Carolina.

Nonresidents: If you were not a resident of North Carolina at any time during the tax year 2018 but you received income in 2018 from North Carolina sources that was derived from gambling activities in North Carolina, and your total gross income from all sources both inside and outside of North Carolina equals or exceeds the amount in the Filing Requirements Chart for your filing status, you must file a 2018 North Carolina individual income tax return, Form D-400.

The Filing Requirements Chart;