Please Help Single Partially Employed, College Student, Part Year Resident - Do i need to file NC Taxes?

[creeves68]

Can you please help me understand if i need to file a tax return for the state of NC ?

I am a part year resident of NC - ~ 200 days

I made ~$15k gross - while living in MA in 2023.  (Working from Jan - May 2023)

I made $0 income living in NC in 2023

I was a full time student from June - Dec 2023.

I do not believe that i have any tax due to state of NC, but do i still need to file?

Thanks so much for you help.

[Vanessa A]

If NC is not your home state and you are just there attending college, and you earned no income in NC, then no, you do not have to file a return for NC.  

[creeves68]

@Vanessa A 

The confusion is that now i am a NC resident.  I moved there in May 2023.  But i have not earned any income while i was there.

So where does that leave me with respect to filing in NC ?

[Vanessa A]

If you have not received any income while a resident of NC, then you would not need to file a NC return.  You would only file a return for NC if you received income WHILE a resident of the state regardless of where the income came from. 

[creeves68]

@Vanessa A 

One more question ... if the interest income from bank accounts was about $1300 - even though the banks were outside of NC.  Would i have to pay taxes on that interest income for NC?

[Vanessa A · Accepted solution]

Yes, if you received it while you were a resident of NC, then that would be part of your NC income.  However, since is it less than $12,750, you would not need to file a return to report it. 

NC Income filing requirements