Your Filing Status
The filing status claimed on the federal return must also be the same 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.
For tax year 2017, a North Carolina tax return is required if your federal gross income exceeds the amount listed for your filing status shown below:
| $8,750 | for | Single |
| $17,500 | for | Married Filing Jointly |
| $8,750 | for | Married Filing Separately (If spouse does not claim itemized deductions) |
| $0 | for | Married Filing Separately (If spouse claims itemized deductions) |
| $14,000 | for | Head of Household |
| $17,500 | for | Qualifying Widow(er)/Surviving Spouse |
| $0 | for | Nonresident alien |
You may obtain additional information by calling toll-free at 1-877-252-3052 or visiting a service center.
Be sure to check the appropriate filing status on your North Carolina return.