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.

Last amended: Authority G.S. 105-163.10; 105-262; Eff. June 1, 1990; Amended Eff. June 1, 1993; Readopted Eff. May 1, 2016.

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