topic State Source Income in State tax filing

State Source Income

am9293 — Tue, 16 Feb 2021 16:42:36 GMT

When filing NC State taxes, it gives four options, two of those options are NR-NC Source Income and Not NC Source income, what is the difference?

ToddL99 — Tue, 16 Feb 2021 16:56:09 GMT

NR-NC Source - Income received from NC sources as a Non-resident (NR). This income IS subject to NC state income tax.

Not NC Source - Income that did not come from NC sources. This income is NOT subject to NC state income tax, unless you are a NC resident.

am9293 — Tue, 16 Feb 2021 17:01:37 GMT

So if I worked in NC in 2020, but the company I work for is based out of FL, does the income I earned considered NC source income?

ToddL99 — Tue, 16 Feb 2021 17:08:46 GMT

If you worked in NC, then the income is NC source income. Income is considered to be earned where the work is performed.