Does a PY 21-yo graduate student who lived in NC for less than 6 months and earned $990 with zero withholding need to file a NC state tax return?

Forum|Forum|2 months ago
May 4, 2026
2 replies
271 views

In 2023, my then 21-year-old daughter's permanent residence was in VA, but she lived away at school in Durham NC for less than 6 months finishing her graduate studies. While in Durham, she earned was employed by her university and paid $990 with no federal or state income tax withheld. Shortly after finishing school, she moved her permanent residence from VA to TN to take a well-paying job. Do I have to file a (late) 2023 NC state tax return for her?

Not A Product Question

NCperson

Level 15

@QRFMTOA no filing requirement in NC for 2023, unless AGI on the federal return for that year exceeds $12,750.

RachelW33

Alumni - Expert

No, you do not need to file a 2023 NC state tax return for your daughter because her income was well below the filing threshold. While she lived and earned money in Durham, NC, part-year residents and nonresidents are only required to file a North Carolina return if their total gross income from all sources exceeds the NC standard deduction for their filing status. For a single filer in 2023, that threshold was $12,750. Since she only earned $990 and had zero tax withheld, there is no tax liability to report and no refund to claim.

See filing requirements chart on page six of North Carolina 2023 Individual Income Tax Instructions.

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