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

(a)  If a married couple is domiciled in a state or country recognized for federal income tax purposes as a community property state or country and the spouses file separate North Carolina returns with each spouse reporting one‑half of the salary and wages received while domiciled in the community property state or country, each spouse shall claim one‑half of the credit for the income tax withheld with respect to 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, that they were domiciled in a community property state or country, and that 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;

Readopted Eff. May 1, 2016.