Nonresidents and Part-Year Residents

Unless otherwise noted, the following information applies to individuals for tax year 2023. For information about another tax year, please review the Department’s Instructions and Bulletins for that year.

Nonresidents

G.S. § 105-153.3(11) defines a "nonresident individual" as "an individual who is not a resident of [North Carolina]."  The term includes an individual:

  1. Who resides in North Carolina for a temporary or transitory purpose and is, in fact a domiciliary resident of another state or country; or
  2. Who does not reside in North Carolina but has income from sources within North Carolina and is, in fact, a domiciliary resident of another state or country.

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.

Part-Year Residents

Definition - An individual who moves their domicile (legal residence) into or out of North Carolina during the tax year is a part-year resident.  G.S. § 105-153.4(c) 17 NCAC 06B.3903

If you were a part-year resident of North Carolina during tax year 2023 and you received income while a resident of North Carolina, or you received income while a nonresident 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 for 2023 exceeds the amount shown in the Filing Requirements Chart for your filing status, you must file a 2023 North Carolina individual income tax return, Form D-400.  You were a part-year resident of North Carolina if you moved to North Carolina and became a resident of North Carolina during the tax year, or you moved out of North Carolina and became a resident of another state during the tax year.

Form D-400 Schedule PN, 2023 Part-Year and Nonresident Schedule

If you were a Nonresident or Part-Year Resident and received income from North Carolina sources, complete Form D-400 Schedule PN, 2022 Part-Year and Nonresident Schedule to determine the percentage of total gross income from all sources that is subject to North Carolina tax. Note: Taxpayers required to complete Form D-400 Schedule PN must review Form D-400 Schedule PN-1 to determine if they need to report North Carolina adjustments that relate to gross income that were not specifically listed on Form D-400 Schedule PN.

To obtain the required forms and instructions, please visit the Department's Individual Income Tax Forms & Instructions page. The forms may also be obtained from a service center or from the Order Certain Tax Forms page