NC Filing Requirements

2018 North Carolina Individual Filing Requirements

Filing Status A Return is Required if Federal Gross Income Exceeds
Single $8,750
Married - Filing Joint Return $17,500
Married - Filing Separate Return  
If spouse does not claim itemized deductions $8,750
If spouse claims itemized deductions 0
Head of Household $14,000
Qualifying Widow(er)/Surviving Spouse $17,500
Nonresident alien 0