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New Member
posted Jun 4, 2019 3:06:13 PM

My spouse earned part of her income in NC as a non-resident. Does she have to file there as a married couple is that is the way we are doing our federal return?

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2 Replies
Intuit Alumni
Jun 4, 2019 3:06:15 PM

No, you do not have to use the Married Filing Joint filing status for your NC return if only one of you had income from a NC source as a non-resident.  You can choose to use the Married Filing Separate filing status if that is a better option for your situation.  See the information below copied from the ND Department of Revenue site (https://www.ncdor.gov/taxes-forms/individual-income-tax/your-filing-status:(

The filing status claimed on the federal return must also be the same as claimed on the North Carolina income tax return.  If the taxpayer has not filed a federal income tax return, the taxpayer must claim the filing status to which the taxpayer would be entitled under section 2 of the Internal Revenue Code.  However, for a married couple, if either the taxpayer or the taxpayer's spouse is a nonresident and had no North Carolina taxable income for the taxable year, the filing status married filing separately may be claimed.  Once a joint return is filed, separate returns may not be filed for the year after the due date of the return.



Level 15
Jun 4, 2019 3:06:16 PM

You can file your NC return as MFJ or MFS, but IF you choose to file MFS, be aware of this requirement:

If you choose to file a separate North Carolina return, you must complete either a federal return as married filing separately reporting only your income and deductions or a schedule showing the computation of your separate income and deductions and attach it to your North Carolina return. 

Page 11,  https://files.nc.gov/ncdor/documents/files/2018_d-401_instruction_booklet.pdf