Should I file a North Carolina State Return?

[tcdgator46]

My mother is 90 years old and owes no federal taxes. Her 1099 R total 10,719.23. In the box 14 it states NC distribution. She has never worked in NC. Her money comes from SS and Pensions from Indiana.

[TomD8 · Accepted solution]

Retirement income is taxable by the recipient's state of residence at the time they receive it.  If your mother was a resident of NC at the time she received the income on the 1099-R, it is NC income.  Doesn't matter what state it came from.