As long as you are a resident of NC see below), you are subject to NC tax on all your income no matter where it is earned. You may qualify for a special exclusion or exemption, but you would have to complete the NC tax interview to see if any apply to your circumstances.
What makes you
a resident of a state (or country)?
Generally, you're a resident of a state (or
country) if you intend to either stay there permanently, or return
there after a temporary absence. It's where home is – where you come
back to after being away on vacation, business trip, overseas or
out-of-state employment, or school. Many factors are considered, not
the least of which are where you are registered to vote, own homestead property
and are licensed to drive.
Residency rules vary from state to state. For example,
if you spend more than a certain number of days in some states, you're
considered a resident whether it makes sense to you or not. If you have any
concerns, check with your State Department of Revenue for specific residency rules, especially as they
apply to your particular situation.
For NC residency rules:
http://reports.oah.state.nc.us/ncac/title%2017%20-%20revenue/chapter%2006%20-%20individual%20income%...
