If you are a resident of NC, your FL rental income is subject to NC income tax.
NC residents are subject to NC income tax on their total
income from all sources both inside and
outside of North Carolina.
From the 2016 NC Individual Income Tax Instructions: If you have income from sources within another
state or country while you are a resident of North
Carolina and the other state or country taxes you
on such income, you may be eligible to claim a
tax credit on your North Carolina return. See
“Credit for Tax Paid to Another State or Country”
on Page 15 for additional information.
