Last updated on April 2nd, 2024 at 01:07 pm
Home to cities like Charlotte and Raleigh, beautiful beaches, and breathtaking mountains, North Carolina is a great place for immigrants to call home.
North Carolina taxes help to fund assistance programs, infrastructure improvements, schools, and other projects in the state. As an immigrant, you may be required to contribute by paying income tax.
You’ll need an ITIN to file your North Carolina income tax return if you don’t have a Social Security number. Don’t worry; it’s pretty easy.
This Remitly guide will explain.
North Carolina tax filing requirements for ITIN holders
Under North Carolina state tax law, your residency status and income, not your immigration status, determine whether you’ll need to file an income tax return.
Requirements differ for residents, part-year residents, and nonresidents.
Residents
A resident of North Carolina is someone who is domiciled in the state. To be domiciled means that your permanent home is in the state. A permanent home can be a house you own or a property you rent.
With students, the place that you return to after classes end is your domicile.
Each year, the NCDOR establishes tax filing requirements for residents based on gross income, the amount of money you earned during the tax year before deducting taxes. Most times, you’ll use the gross income calculated on Line 6 of your 1040 federal income tax return to determine eligibility.
For the 2023 tax year, the income guidelines are:
- Single: $12,750
- Married, filing jointly: $25,500
- Married, filing individually: $12,750 if your spouse doesn’t claim itemized deductions or $0 if they do
- Head of household: $19,125
- Qualified widow(er)/surviving spouse: $25,500
- Nonresident alien: $0
If your gross income is equal to or greater than the amount listed above, you’ll usually need to file a North Carolina state income tax return.
Under North Carolina law, you’re considered a nonresident alien if you don’t hold a green card and don’t have a substantial presence in the U.S. Having a substantial presence in the U.S. means that you:
- Lived in the U.S. for at least 31 days during the tax year
- Lived in the U.S. for at least 183 days during the last three years. To count the number of days, you’ll figure in:
- Every day that you were present in the U.S. during the tax year
- One-third of the days that you were present in the U.S. during the year before that
- One-sixth of the days that you were present in the U.S. during the year before that
If you’re not a U.S. citizen or green card holder and pass the substantial presence test, you’ll typically use the income guidelines corresponding to your filing status. Otherwise, you’ll file as a nonresident alien.
Part-year residents
In North Carolina, you’re usually considered a part-year resident if you moved into the state to establish a permanent home or out of the state to a new permanent home during the tax year.
As a part-year resident, you must typically file a North Carolina state income tax return if your total gross income exceeds the thresholds established for residents (see guidelines above) and one of the following is true:
- You earned income due to owning real, tangible property in North Carolina. For example, you rented out a home that you own.
- You earned income through self-employment or a job while living in North Carolina.
- You earned income from gambling in North Carolina.
Nonresidents
In North Carolina, you will likely need to file North Carolina state taxes as a nonresident if your permanent home is in another state, and:
- You earned income due to owning real, tangible property in North Carolina. For example, you rented out a home that you own.
- You earned income through a business, profession, or trade based in North Carolina.
- You earned income from gambling in North Carolina.
If one of the above applies to you and your total gross income exceeds the thresholds outlined in the residents’ section of this article, you’ll typically need to file an income tax return in North Carolina.
Getting ready to file
To prepare to file your North Carolina state taxes, gather the following:
- Your ITIN number
- ITIN numbers for your spouse and children
- Your federal income tax return
- W-2 forms
- 1098 forms
- 1099 forms
- Your driver’s license or state-issued ID (and your spouse’s ID)
- Other documentation that you received detailing income
- The routing number and account number for your bank account if you wish to direct deposit your refund or want to pay taxes owed via direct debit
You may not have received some of the paperwork listed above, depending on your individual circumstances.
What form to file
As mentioned, you’ll usually need to complete a federal income tax return before filing your North Carolina taxes. Read our articles on filing taxes in the U.S. and where to file your taxes for more information.
Anyone who needs to file a North Carolina income tax return must usually complete Form D-400. Part-year residents and nonresidents typically must also fill out Form D-400 Schedule PN to determine the percentage of their total gross income to report on Form D-400.
When completing your Form D-400 and other required forms for your North Carolina state income taxes, enter your ITIN number in any box or line that asks you to provide your Social Security number or taxpayer identification number.
Filing options
You have a few options for filing your North Carolina state tax return, including:
- By mail: You can complete your tax return, print it out, and then send it to the NCDOR. The address you’ll use depends on whether you’re receiving a refund. Visit this page for more information about where to send your tax return.
- eFile for Free: Depending on your income and other factors, you may file your state tax return electronically for free. Check out this page to explore free filing options
- eFile for a Fee: Several third-party software programs will allow you to complete and file your North Carolina tax return for a fee. The NCDOR publishes a list of approved software programs that you can access here.
- File through a tax professional: A tax professional can help you complete your tax return and mail it to the NCDOR or file it electronically. Use the IRS search tool to locate tax professionals in your area.
If you need help filing your tax return, contact the NCDOR office nearest you or seek the help of a tax professional.
Important 2024 tax deadlines for North Carolina residents
For most taxpayers, the deadline for filing a North Carolina tax return for the 2023 tax year is April 15, 2024.
If you will be outside the U.S. and Puerto Rico by this deadline, you can obtain a 4-month extension, making your taxes due on August 15, 2024. If you’re a nonresident alien, your North Carolina state tax return is due on the same date as your federal return.
Eligibility requirements for getting an ITIN
An Individual Tax Identification Number (ITIN) is a nine-digit number given by the IRS to those needing to file taxes without a Social Security number (SSN). SSNs, also nine digits, are for those in the U.S. Social Security system and help the IRS and state agencies like North Carolina’s Department of Revenue track taxpayer info.
To qualify for an ITIN, the following must be true:
- You do not have a Social Security number and aren’t eligible to receive one
- You have a reason for needing an ITIN, such as being required to file a tax return
- You are a:
- Nonresident alien who must file a tax return
- U.S. resident alien who must file a tax return
- Dependent or spouse of a U.S. citizen or resident alien
- Dependent or spouse of a nonresident alien visa holder
- Nonresident alien who needs to claim a tax treaty benefit
- Nonresident researcher, professor, or student who needs to file a tax return or claim an exception
Use the IRS tool to determine whether you meet the eligibility requirements for an ITIN.
How to apply for an ITIN
To get an ITIN, complete Form W-7, Application for IRS Individual Taxpayer Identification Number.
Once you’re finished, you can return the application by mail or in person at a Certifying Acceptance Agent location or an IRS Taxpayer Assistance Center.
Typically, it takes around 7 weeks to process applications and mail out ITIN numbers. Be sure to apply early so that you have your ITIN in time to file your North Carolina state income tax return.
For more information about applying for an ITIN, check out our guide on the subject.
More tax resources in North Carolina
Check out these resources if you need help or have questions about filing your North Carolina state taxes.
NCDOR official website
The official website of the NCDOR is your gateway for the latest tax information and guidance. The site also offers tools for tracking your state tax refund and filing extension requests.
NC.gov Resource Center
The North Carolina government website provides general tax information and has quick links for accessing commonly used tax forms. In addition, you can find information about North Carolina property taxes and business taxes on the site.
UNC School of Law
Visit this page run by the University of North Carolina School of Law if you’re interested in reading North Carolina’s tax laws.
2-1-1 North Carolina
Sponsored by the United Way, 2-1-1 North Carolina makes exploring tax assistance and free eFile options for North Carolina easy. You can also call the organization at 2-1-1 to speak with someone.
Additional tax guide for immigrants in the U.S.
Learn more about why immigrants pay taxes and the answer to the most common tax questions in our guide, Immigrants Pay Taxes Too: Here’s What You Need to Know.