The law has been changed to allow non-residents of N.C. to file a JOINT N. C. return even where only one spouse had N.C. source income. This is effective for the year 2006 and later. In the past a dummy separate federal return was required to be prepared which greatly complicated tax return preparation. A worksheet is prepared to allocate the income and deductions but it is NOT required to be submitted with the N. C. return. The taxpayers may elect to file separate. This change is long overdue. G. S. 105-152(e)