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  • You’re a nonresident if you:
    1. 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
    2. live outside the State, but receive income from sources in North Carolina.
  • You’re a part-year resident if, during the tax year, you:
    1. moved into the State and became a resident or
    2. 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.


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