Skip to main content
June 5, 2019
Question

Resident of IL. I won some money from Harrah's Cherokee Casino in North Carolina & was issued W2G. Do I have to file a nonresident of NC? No NC withholding taking out.

  • June 5, 2019
  • 1 reply
  • 0 views

I know I will be taxed on the gambling wages here in Illinois. I am just not sure since the money won in North Carolina was from a casino on a Indian Reservation, if I still need to file a North Carolina state return.  No state withholding was taken out in North Carolina from these winnings.

Thank you in advance for assistance.

1 reply

June 5, 2019

It depends.  If your total income from all sources both inside and outside of North Carolina.

Nonresidents: If you were not a resident of North Carolina at any time during the tax year 2018 but you received income in 2018 from North Carolina sources that was 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 2018 North Carolina individual income tax return, Form D-400.

The Filing Requirements Chart;

https://www.ncdor.gov/taxes-forms/individual-income-tax/your-filing-status
**Say "Thanks" by clicking the thumb icon in a post**Mark the post that answers your question by clicking on "Mark as Best Answer"
June 5, 2019
Our income does exceed and when I file the return, we owe $430.00.  We weren't sure since the casino is located on Indian Reservation in North Carolina if the winnings were considered taxable income or not.