17 NCAC 06B .0113. TAXPAYERS DOMICILED IN COMMUNITY PROPERTY STATES

(a)  If a husband and wife who are domiciled in a community property state or country recognized as such for federal income tax purposes file separate North Carolina returns and each spouse reports one‑half of the salary and wages received while domiciled in the community property state or country, each spouse is entitled to claim one‑half of the credit for the income tax withheld with respect to such community wages.

(b)  A schedule or statement shall be attached to the North Carolina return showing the name and social security number of each spouse and that they were domiciled in a community property state and as such, 50 percent of each spouse's income tax withheld is allocated to the other spouse's income tax return.

 

History Note:        Authority G.S. 105‑163.10; 105‑262;

Eff. June 1, 1990;

Amended Eff. June 1, 1993.