Nonresidents and Part-Year Residents

Nonresidents: If you were not a resident of North Carolina at any time during the tax year 2017 but you received income in 2017 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 2017 North Carolina individual income tax return, Form D-400.
 

Part-Year Resident: If you were a part-year resident of North Carolina during tax year 2017 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 2017 exceeds the amount shown in the Filing Requirements Chart for your filing status, you must file a 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.

If you were a Nonresident or Part-Year Resident and received income from North Carolina sources, complete Form D-400 Schedule PN, 2017 Part-Year and Nonresident Schedule to determine the percentage of total gross income from all sources that is subject to North Carolina tax.

To order forms D-400, D-400 Schedule S, D-400TC , D-400 PN and instructions, call 1-877-252-3052. The forms may also be obtained from a service center or from the Individual Income Tax Forms & Instructions page.