Frank Broadway
Level 3

This is from 2019 NC-D401

If you are not eligible for the federal standard deduction,
your N.C. standard deduction is ZERO. (For information
on who is eligible for the federal standard deduction, see
federal publication 501, Dependents, Standard Deduction,
and Filing Information.)

Your 1040NR uses itemized deductions. 

Your deduction will always be zero unless you can itemize on Schedule S Part C.

Nonresident Aliens. Nonresident aliens are required to file returns at the same time they
are required to file their federal returns. (For a definition of nonresident alien, see page 5.)

Nonresident Alien. A nonresident alien is an alien (not a U.S. Citizen) who has not passed
the green card test or the substantial presence test (For more information on the green
card test and the substantial presence test, see federal publication 519, U.S. Tax Guide
for Aliens.) For North Carolina tax purposes, a nonresident alien may be considered a
resident, part-year resident, or nonresident. (For more information, on filing requirements
for each residency status, see above.) 

Filing Status - A Return is Required if Federal Gross Income Exceeds
Single..................................................................................................................................$ 10,000
Married - Filing Jointly......................................................................................................$ 20,000
Married - Filing Separately
If spouse does not claim itemized deductions...............................................................$ 10,000
If spouse claims itemized deductions..............................................................................$ 0
Head of Household.............................................................................................................$ 15,000
Qualifying Widow(er)/Surviving Spouse ..........................................................................$ 20,000
Nonresident alien (regardless of filing status)....................................................$ 0

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