17 N.C. Admin Code 06B .0109 - Filing Requirements ‑ General Statement

Rule 06b .0109 - Filing Requirements ‑ General Statement
Rule 06b .0108 - Amended ReturnsRule 06b .0110 - Individuals Required to File a N.c. Individual Income Tax Return

The minimum gross income filing requirements under North Carolina law are different from the filing requirements under the Internal Revenue Code because North Carolina law does not allow the same standard deduction amount as the Internal Revenue Code or a personal exemption for the individual, the individual's spouse, the individual's children, or any other qualifying dependents on the State return.

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