- You’re a nonresident if you:
- live in North Carolina and earn income within the State for a temporary period of time and you are a permanent resident of another state or
- live outside the State, but receive income from sources in North Carolina.
- You’re a part-year resident if, during the tax year, you:
- moved into the State and became a resident or
- moved out of North Carolina and became a resident of another state.
IMPORTANT: When completing Form D-400, part-year residents should not enter the beginning and ending dates of North Carolina residency in the boxes at the top of page 1 of the form (these dates are entered on Form D-400 Schedule S, Part D, Computation of North Carolina Taxable Income for Part-Year Residents and Nonresidents). The boxes at the top of page 1 are used only by fiscal year filers to indicate the beginning and ending dates of their tax year. Fiscal year filers do not file on a calendar year basis.