Moved on Dec 23rd

[girlJammer1980]

I moved from MD to NC on Dec 23, 2019. Spouse lived in NC all of 2019 & collected Social Security only. Do I need to allocate some of my income for Dec 24-31 to NC?

[MaryK4]

If you established your DOMICILE on December 23, 2019 you would have to file as a Part-Year resident. Most importantly- did you earn any money in North Carolina or while you lived there?

[girlJammer1980]

We sold our MD home mid 2018. Spouse retired to new home in NC in July 2018 & I rented an apartment in MD to continue working in MD until my retirement Feb 2020. Wages paid to me from Dec 23, 2019 to Dec 31, 2019 were vacation/holiday pay which continued until Feb 2020. 

[MaryK4 · Accepted solution]

In this case, you should file as a Maryland resident for all 2019- because you had the apartment in Maryland.  Then you will not have to file the North Carolina return.

@girlJammer1980

[girlJammer1980]

Thank you very much

[girlJammer1980]

One more question: would my spouse file in NC because he received social security benefits?

[MaryK4]

No, if that was HIS only income- North Carolina would allow you to file "as if" you were separate and only his income would count so he would be below the filing threshold amount.