Under what conditions is the income received for services performed in North Carolina by the spouse of a servicemember exempt from North Carolina income tax?
Effective for tax years beginning in 2009, the income earned for services performed in North Carolina by the spouse of a servicemember who is legally domiciled in a state other than North Carolina is exempt from North Carolina income tax if (1) the servicemember is present in North Carolina solely in compliance with military orders; (2) the spouse is in North Carolina solely to be with the servicemember; and (3) the spouse is domiciled in the same state as the servicemember. All three conditions must be met to qualify for exemption.
Related Questions
- Under what conditions is the income received for services performed in North Carolina by the spouse of a servicemember exempt from North Carolina income tax?
- How does the spouse of a servicemember who meets the conditions above exclude the earned income on the 2009 North Carolina return?
- Can the spouse of a servicemember exempt any income other than income earned for services performed in North Carolina?
