According North Carolina Individual Income Tax Filing Requirement:
If you are a nonresident, you must file if:
- You received income for the taxable year from North Carolina sources that was (1) attributable to the ownership of any interest in real or tangible personal property in North Carolina or (2) derived from a business, trade, profession, or occupation carried on in North Carolina, or (3) derived from gambling activities in North Carolina and whose total gross income from all sources both inside and outside of North Carolina for the taxable year exceeds the amount shown in the Filing Requirements for Tax Year 2018 Chart for the individual's filing status.
https://www.ncdor.gov/taxes-forms/individual-income-tax/individual-income-filing-requirements
