If you were not a resident of North Carolina at any time during the tax year 2023 but you received income in 2023 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 2023 North Carolina individual income tax return, Form D-400.
A return is required if your Federal Gross Income exceeds:
Single $12,750
Married - Filing Joint Return $25,500
Married - Filing Separate Return
If spouse does not claim itemized deductions $12,750