International House (IHouse)

State Tax Information

The International House staff cannot offer personal assistance beyond information below.  We encourage you to seek advice from the Internal Revenue Service, the North Carolina Department of Revenue, or a qualified tax professional.

Please note that the instructions are for students and scholars in F or J status.  If you are in another status, please refer to the North Carolina Department of Revenue web site.

Filing State Tax Return
You need to file Form D-400 if you have North Carolina income greater than $8,250 if you are single, or if you are married but filing taxes separately from your spouse.  However, you should always file if you are eligible for a refund. Non-Residents for Tax Purposes must file separately even if you are married.

To file a North Carolina tax return, be sure to have a printout of your 1040NR-EZ or 1040-NR, your W-2, and/or 1042-S before you start.  You will be moving back and forth between these federal forms and the state tax Form D-400 as you do your calculations.  Also double-check that you have entered the correct filing status and number of exemptions on Form 1040NR-EZ or Form 1040NR as you will put the same information on your state return.

The D-400 form and the North Carolina State Instruction Booklet can be found at: www.dor.state.nc.us/downloads/individual.html

It is recommended to print out a blank form from the website and fill it out first as a draft. Then go online to the website to fill it out online web fill in and then print out the completed form.

Since it is complicated to calculate and fill out the form, we recommend you consult local tax professionals or use Sprintax to file your state tax return. It will cost $25.95 to file state tax return using Sprintax.

More Resources

North Carolina Department of Revenue Office

Post Office Box 25000  

Raleigh, North Carolina, 27640-0640