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March 28, 2022
Question

Do I need to file a NC return if I earned NO money in NC and only temporarily live in an apartment in NC?

  • March 28, 2022
  • 1 reply
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My permanent residence is in SC.  I work in SC.  ALL my wages are earned in SC.  My drivers license, car registration and US PASSPORT are in SC.  I rented an apartment temporarily in NC for > 183 days and I did have mail delivered to this NC address.  On my W2 my Federal wages (Box 1 ) and SC state wages (Box 16) are the same, which is correct, but it also shows 1/2 of this amount under NC wages (Box 16).  NO TAXES have been withheld by NC during 2021.  ALL taxes paid were to SC - which I believe to be correct.  I have always filed as a full time SC resident, but this is the first time I've had NC wages appear in Box 16 of my W2.  DO I need to file a NC return?  I do not need any refund form NC as I have paid NO taxes to NC.  If I don't file a NC return, will the NC department of revenue system kick this out and send me a notice (with penalty I'll bet) to file?

    1 reply

    March 28, 2022

    If you were not a resident of North Carolina and did not work or have other state income (like a rental property) in North Carolina, you do not have to file a North Carolina return.