Nonresidents and Part-Year Residents

Nonresidents

If you were not a resident of North Carolina at any time during the tax year 2020 but you received income in 2020 from North Carolina sources that was (1) attributable to the ownership of any interest in real or tangible personal property in North Carolina, (2) derived from a business, trade, profession, or occupation carried on in North Carolina, or (3) derived from gambling activities in North Carolina, and your total gross income from all sources both inside and outside of North Carolina equals or exceeds the amount in the Filing Requirements Chart for your filing status, you must file a 2020 North Carolina individual income tax return, Form D-400.

Part-Year Residents

If you were a part-year resident of North Carolina during tax year 2020 and you received income while a resident of North Carolina, or you received income while a nonresident that was (1) attributable to the ownership of any interest in real or tangible personal property in North Carolina, (2) derived from a business, trade, profession, or occupation carried on in North Carolina, or (3) derived from gambling activities in North Carolina, and your total gross income for 2020 exceeds the amount shown in the Filing Requirements Chart for your filing status, you must file a 2020 North Carolina individual income tax return, Form D-400.  You were a part-year resident of North Carolina if you moved to North Carolina and became a resident of North Carolina during the tax year, or you moved out of North Carolina and became a resident of another state during the tax year.

Form D-400 Schedule PN, 2020 Part-Year and Nonresident Schedule

If you were a Nonresident or Part-Year Resident and received income from North Carolina sources, complete Form D-400 Schedule PN, 2020 Part-Year and Nonresident Schedule to determine the percentage of total gross income from all sources that is subject to North Carolina tax. Note: Taxpayers required to complete Form D-400 Schedule PN must review Form D-400 Schedule PN-1 to determine if they need to report North Carolina adjustments that relate to gross income that were not specifically listed on Form D-400 Schedule PN.

To obtain the required forms and instructions, please visit the Department's Individual Income Tax Forms & Instructions page. The forms may also be obtained from a service center or from the Order Certain Tax Forms page