NC Filing Requirements
2022 North Carolina Individual Filing Requirements
| Filing Status | A Return is Required if Federal Gross Income Exceeds |
| Single | $12,750 |
| Married - Filing Joint Return | $25,500 |
| Married - Filing Separate Return | |
| If spouse does not claim itemized deductions | $12,750 |
| If spouse claims itemized deductions | 0 |
| Head of Household | $19,125 |
| Qualifying Widow(er)/Surviving Spouse | $25,500 |
| Nonresident alien | 0 |