Are you a resident of NC? Are your filing a federal income tax return?
Yes, NC resident and I am filing a federal income tax return.
No, you do not have to file a NC income tax return unless your total income exceeds the amounts in the table attached below. If you file as Single, then the income amount is $7,500. You can also review page 5 of the NC income tax instructions linked to below: <a rel="nofollow" target="_blank" href="http://www.dor.state.nc.us/downloads/D401.pdf">http://www.dor.state.nc.us/downloads/D401.pdf</a>