To be considered a non-resident an individual must maintains legal residency in an other state or country and receive income from NC sources.
If so, the income you would need to consider is the NC source income mentioned above.
We are considered non-residents of NC. The specific question refers to the form where we are asked to enter North Carolina Income While Non-Resident.
-None of our W2 wages are NC income
- no interest, capital gains or dividens.
Our only source of income in NC is from rental properties.
How do we come up with the NC income from rental ? Is it from schedule E for each property located in NC?
Our federal income from rentals is negative number ( since we have properties in other states as well) , but the income from rentals in North Carolina is positive.
Please advice on how to calculate the taxable NC income while non-resident. Thank you.