However, the person may have temporarily worked in Colorado and/or received income from a source in Colorado. North Carolina; Oklahoma. Many of these state s base the filing threshold on a nonresident’s adjusted gross income and filing status. A North Carolina Resident is an individual who is domiciled in North Carolina at any time during the tax year.If you resided in the state for more than 183 days in the state during the tax year, you will be considered a resident. And on the pages that follow you need to put all zeros in for all the NC Nonresident income allocations. North Carolina Filing Requirements. North Carolina does not exempt nonresidents from state income tax. According to the North Carolina instructions: . In North Carolina, the corporate tax is a flat 5% of taxable income. Oregon; Pennsylvania; Vermont. A nonresident of North Dakota who has a federal income tax filing requirement and derives any gross income from North Dakota sources is generally required to file a North Dakota individual income tax return. Both taxes are payable to the state's Department of Revenue (DOR). Virginia; West Virginia; Wisconsin. Income from the sale of property: This requires a nonresident tax return when the property is located somewhere other than your home state, as does rental income earned there. Your total income for the tax year is greater than the amounts listed in the minimum income requirements chart (see above). Your LLC may also be subject to this tax. The State of North Carolina, like almost every other state, has a corporation income tax. 1) you will go thru the NC non-resident state interview, and there is a page to indicate that the W-2 was NOT NC Source income. This requirement applies even if all or part of the resident's income is derived from sources outside of North Dakota. A nonresident is an individual who did not reside within the boundaries of Colorado at any time during the tax year. NCSLA membership information can be obtained at www.ncsla.com. In addition, North Carolina assesses a so-called corporation franchise tax. Your North Carolina State Individual Tax Return for Tax Year 2020 (January 1 - Dec. 31, 2020) can be prepared and e-Filed now along with a Federal or IRS Individual Tax Return (or you can learn how to complete and file only a NC state return).The latest deadline for e-filing … Effective January 1, 2017, Non-resident Surplus Lines individuals need to be active members of the North Carolina Surplus Lines Association (NCSLA) pursuant to North Carolina General Statute 58-21-40(d). Part-Time Residents of North Carolina: As with the non-residents, you need to file NC state income taxes if you earned income from a North Carolina source, and if your income is greater than the amount in the chart above. All North Carolina surplus lines licensees (resident and non-resident) must join the NCSLA to retain a surplus lines license and allow access to the SLIP filing system.