You are a part-year resident if you moved to North Carolina and became a resident during the tax year or you moved out of North Carolina and became a resident of another state. Part-year residents are required to report all income received while a resident as well as from services performed in North Carolina or from tangible property located in this state.

Even if a joint federal return was filed, nonresidents cannot file a joint North Carolina return unless both spouses had North Carolina taxable income. You must calculate your federal taxable income as a married person filing a separate federal return using only your income, exemptions and deductions. Your state return can then be completed as married filing separately using your separate federal taxable income.

Part-year residents who receive income from sources in another state or country while they are North Carolina residents which is taxed by another state or country may be eligible to a claim a tax credit. Nonresidents are not entitiled to tax credits for taxes paid to another state or country.

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