Residents, Part-Year Residents, and Nonresidents (i.e. nonresidents receiving certain income from North Carolina sources) may be subject to an annual North Carolina individual income tax.
The following Schedule of Filing Requirements is based on Gross Income. It is applicable to most taxpayers and will determine who is required to file an income tax return.
| FILING STATUS | A RETURN IS REQUIRED IF GROSS INCOME EXCEEDS | |
|---|---|---|
| Single | $5,500 | |
| Single (age 65 or over) | $6,250 | |
| Married – Filing Joint Return | $10,000 | |
| Married – Filing joint Return (one age 65 or over) | $10,600 | |
| Married – Filing Joint Return (both age 65 or over) | $11,200 | |
| Married Filing Separate Returns | $2,500 | |
| Head of Household | $6,900 | |
| Head of Household (age 65 or over) | $7,650 | |
| Qualifying Widow(er) with dependent child | $7,500 | |
| Qualifying Widow(er) (age 65 or over) | $8,100 | |
Income tax liability is determined from the following Tax Rate Schedule. It is applicable if taxable income is $50,000 or more. If taxable income is less, taxpayers must use Tax Tables (Tax Tables are not provided in this brochure). In most cases however, the Tax Rate Schedule computations will not materially differ front the Tax Tables.
| If your filing Status Is | North Carolina Taxable Income | But not over | The Tax is |
|---|---|---|---|
| Single | $0 | $12,750 | 6% of total amount |
| $12,750 | $60,000 | $765 + 7% of amount over $12,750 | |
| $60,000 | $4,072.50 + 7.75% of amount over $60,000 | ||
| Head of Household | $0 | $17,000 | 6% of total amount |
| $17,000 | $80,000 | $1,020 + 7% of amount over $17,000 | |
| $80,000 | $5,430 + 7.75% of amount over $80,000 | ||
| Married, Filing Jointly or Qualified Widow(er) | $0 | $21,250 | 6% of total amount |
| $21,250 | $100,000 | $1,275 + 7% of amount over $21,250 | |
| $100,000 | $6,787.50 + 7.75% of amount over $100,000 | ||
| Married Filing Separately | $0 | $10,625 | 6% of total amount |
| $10,625 | $50,000 | $637.50 + 7% of amount over $10,625 | |
| $50,000 | $3,393.75 + 7.75% of amount over $50,000 | ||
Comment: The starting point for determining your North Carolina Taxable Income is your Federal Taxable Income (i.e., line 37 of your Federal Form 1040). There may he additions to and deductions from your Federal taxable income. There are also adjustments for the NC standard deduction and NC personal exemptions.