Who must file a North Carolina individual income tax return?
Every resident of North Carolina whose income for the taxable year equals or exceeds the amount for his filing status shown below:
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Filing Status
|
A Return is Required if Gross Income Exceeds
|
|
Single
|
$5,500
|
|
Single (age 65 or over)
|
$6,250
|
|
Married - Filing Joint Return
|
$11,000
|
|
Married - Filing Joint Return (one age 65 or over)
|
$11,600
|
|
Married - Filing Joint Return (both age 65 or over)
|
$12,200
|
|
Married - Filing Separate Return
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$2,500
|
|
Head of Household
|
$6,900
|
|
Head of Household (age 65 or over)
|
$7,650
|
|
Qualifying Widow(er) with dependent child
|
$8,500
|
|
Qualifying Widow(er) (age 65 or over)
|
$9,100
|
|
Single Dependent
|
- Unearned income was over $500.
- Earned income was over $3,000.
- Gross income was more than the larger of:
- $500, or
- Earned income (up to $2,750) plus $250.
|
Single Dependent
(age 65 or over or blind)
|
- Unearned income was over $1,125 ($2000 if 65 or older and blind)
- Earned income was over $3750 ($4500 if 65 or older and blind)
- Gross income was more than the larger of:
- $500, or
- Earned income ( up to $2,750) plus $250
- Plus $750 ($1500 if 65 or older and blind)
|
|
Married Dependents
|
- Gross income was at least $10 and the spouse files a seperate return
and itemizes deductions deductions.
- Unearmed income was over $500.
- Earned income was over $3000.
- Gross income was more than the larger of:
- $500, or
- Earned income (up to $2,750) plus $250
|
Married Dependents
(when either spouse is 65 or older or blind)
|
- Gross income was over $1,100 ($1,700 if 65 or older and blind)
- Earned income was over $3,600 ($4,200 if 65 or older and blind)
- Gross income was a least $10 and the spouse files a seperate return
and itemizes deductions
- Gross income was more than the larger of:
- $500, or
- Earned income (up to $2,750) plus $250
- Plus $600 ($1,200 if 64 or older and blind)
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If you had North Carolina income tax withheld during 2009, but your income is below the amount required for filing, you must still file a return to receive a refund of the tax withheld.
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