2012 Income Tax FAQ - 370

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Who must file a North Carolina individual income tax return?

Every resident of North Carolina whose income for the taxable year equals or exceeds the amount for his filing status shown below:

Filing Status	A Return is Required if Gross Income Exceeds
Single	$5,500
Single (age 65 or over)	$6,250
Married - Filing Joint Return	$11,000
Married - Filing Joint Return (one age 65 or over)	$11,600
Married - Filing Joint Return (both age 65 or over)	$12,200
Married - Filing Separate Return	$2,500
Head of Household	$6,900
Head of Household (age 65 or over)	$7,650
Qualifying Widow(er) with dependent child	$8,500
Qualifying Widow(er) (age 65 or over)	$9,100
Single Dependent	Unearned income was over $500. Earned income was over $3,000. Gross income was more than the larger of: $500, or Earned income (up to $2,750) plus $250.
Single Dependent (age 65 or over, or blind)	Unearned income was over $1,250 ($2,000 if 65 or older and blind) Earned income was over $3,750 ($4,500 if 65 or older and blind) Gross income was more than the larger of: $500, or Earned income ( up to $2,750) plus $250 Plus $750 ($1,500 if 65 or older and blind)
Married Dependents	Gross income was at least $10 and the spouse files a seperate return and itemizes deductions deductions. Unearmed income was over $500. Earned income was over $3,000. Gross income was more than the larger of: $500, or Earned income (up to $2,750) plus $250
Married Dependents (when either spouse is 65 or older or blind)	Gross income was over $1,100 ($1,700 if 65 or older and blind) Earned income was over $3,600 ($4,200 if 65 or older and blind) Gross income was a least $10 and the spouse files a seperate return and itemizes deductions Gross income was more than the larger of: $500, or Earned income (up to $2,750) plus $250 Plus $600 ($1,200 if 65 or older and blind)

If you had North Carolina income tax withheld during 2011, but your income is below the amount required for filing, you must still file a return to receive a refund of the tax withheld.