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New Member
posted Jun 3, 2019 11:21:35 AM

As a non-resident of North Carolina with rental property located in N.C., do I have to file a North Carolina state tax return if the NC Refund or Payment is $0?

0 2 5039
2 Replies
Level 10
Jun 3, 2019 11:21:36 AM

I'm a nonresident. Do I have to file?

  • If you are a nonresident, you must file if:
    • you received income for the taxable year from North Carolina sources that was attributable to ownership of any interest in real or tangible personal property in the State or derived from a business, trade, profession, or occupation carried on in North Carolina, or is derived from gambling activities in this State and your total income from all sources both inside and outside the State, exceeds the amount for your filing status shown in the Filing Requirements Chart.
    • Filing Requirements Chart is on the bottom of this link as the copy/paste below is not clean.  http://www.dor.state.nc.us/taxes/individual/filing.html
    • Filing StatusA Return is Required if Federal Gross Income Exceeds
      (1) Single
      $7,500
      (2) Married - Filing Joint Return
      $15,000
      (3) Married - Filing Separate Return
      $7,500
         If spouse does not claim itemized deductions
      $7,500
         If spouse claims itemized deductions
      0
      (4) Head of Household
      $12,000
      (5) Qualifying Widow(er) with dependent child
      $15,000
      (6) Nonresident alien
      0
  • DO NOTE IT IS GROSS income, not net.  So a rental is the gross rent to be used in determination.
    • I am not a TT employee.
    • Was I helpful?

New Member
Jun 3, 2019 11:21:37 AM

Do I put the profits from my rental property in the nonresident income allocations even though I have a depreciated negative amount from my federal return? I'm not sure if I input the negative amount or the net amount I got from the sale. Thanks in advance.