Solved: SPOUSE MOVED WITH SPONSOR AND ONLY HAS 120 DAYS IN NORTH CAROLINA FOR INCOME. NEW STATE HAS NO TAX. INCOME FROM NC WAS ONLY $3737.27 DOES SHE NEED TO FILE STATE TAX?

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New Member

Jun 4, 2019 6:53:04 PM

Are you a military spouse? I notice you say "sponsor."

If you are in the military and were in NC for your spouse's military service, then you are not required to file a return in NC unless you want to try to get a refund of taxes paid.

If you are not a military spouse, NC Department of Revenue says you have to file a Nonresident return if:

For tax year 2017, a North Carolina tax return is required if your federal gross income exceeds the amount listed for your filing status shown below:

$8,750forSingle

$17,500forMarried Filing Jointly

$8,750forMarried Filing Separately (If spouse does not claim itemized deductions)

$0forMarried Filing Separately (If spouse claims itemized deductions)

$14,000forHead of Household

$17,500forQualifying Widow(er)/Surviving Spouse

$0forNonresident alien

So for Married Filing Jointly, If your federal gross income is over $17,500, then you need to file in NC.

From NC DOR:

https://www.ncdor.gov/taxes/individual-income-tax/individual-income-filing-requirements

I'm a part-year resident. Do I have to file?

You received income wihle a resident of North Carolina or who received income while a nonresident that was (1) attributable to the ownership of any interest in real or tangible personal property in North Carolina or (2) derived from a business, trade, profession, or occupation carried on i nNorth Carolina, or (3) derived from gambling activities in Nort hCarolina and whose total gross income for the taxable year exceeds the amount shown in the Filing Requirements for Tax Year 2017 Chart for the individual's filing status.

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 (1) attributable to the ownership of any interest in real or tangible personal property in North Carolina or (2) derived from a business, trade, profession, or occupation carried on in North Carolina, or (3) derived from gambling activities in North Carolina and whose total gross income from all sources both inside and outside of North Carolina for the taxable year exceeds the amount shown in the Filing Requirements for Tax Year 2017 Chart for the individual's filing status.