N. C. no longer requires that a separate return be filed by non-residents. The General
Assembly of N. C. session 2005 law 2006 amended the law by adding G. S. 105-152(e)
which states:
"(e):Joint Returns-A husband and wife whose federal taxable income is determined on a
joint federal return SHALL file a single income tax return JOINTLY if each spouse either is
a resident of this state (N. C.) or has N. C. taxable income and MAY file a single tax
return JOINTLY if one spouse is not a resident and has no N. C. taxable income. "
On the NC DOR official site it says": (e) Joint Returns--A husband and wife shall file a
single income tax return jointly if (i) their federal taxable income is determined on a
joint federal return and (ii) BOTH spouses are residents of this State (N. C. )
or BOTH spouses have North Carolina taxable income."
Hopefully this will greatly simplify the preparation of tax returns of those who live in S. C.
and work in N. C.
Assembly of N. C. session 2005 law 2006 amended the law by adding G. S. 105-152(e)
which states:
"(e):Joint Returns-A husband and wife whose federal taxable income is determined on a
joint federal return SHALL file a single income tax return JOINTLY if each spouse either is
a resident of this state (N. C.) or has N. C. taxable income and MAY file a single tax
return JOINTLY if one spouse is not a resident and has no N. C. taxable income. "
On the NC DOR official site it says": (e) Joint Returns--A husband and wife shall file a
single income tax return jointly if (i) their federal taxable income is determined on a
joint federal return and (ii) BOTH spouses are residents of this State (N. C. )
or BOTH spouses have North Carolina taxable income."
Hopefully this will greatly simplify the preparation of tax returns of those who live in S. C.
and work in N. C.