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.