I have a rental property in NC. I completed the state taxes and I do not owe nor am I receiving a refund. Do I need to pay the $59 to file the returns?
I have a rental property in NC. I completed the state taxes and I do not owe nor am I receiving a refund. Do I need to pay the $59 to file the returns?
It depends. The North Carolina Department of Revenue web page states Non-resident individuals are required to file a 2022 North Carolina individual income tax return if they received income for the taxable year from North Carolina sources that was:
(1) attributable to the ownership of any interest in real or tangible personal property in North Carolina, or
(2) derived from a business, trade, profession, or occupation carried on in North Carolina, or
(3) derived from gambling activities in North Carolina
So, if your income is over the filing limit, you will need to file a North Carolina return and if it is below the filing limit, it will not be required.
[Edited 03/14/22|12:45 pm PST] to clarify filing limit