17 N.C. Admin. Code 6B.0109

Current through Register Vol. 39, No. 11, December 2, 2024

Section 06B .0109 - FILING REQUIREMENTS GENERAL STATEMENT

The minimum gross income filing requirements under North Carolina law are different from the filing requirements under the Internal Revenue Code because North Carolina law does not allow the same standard deduction amount as the Internal Revenue Code or a personal exemption for the individual, the individual's spouse, the individual's children, or any other qualifying dependents on the State return.

17 N.C. Admin. Code 06B .0109

Authority G.S. 105-153.5; 105-262;
Eff. June 1, 1990;
Readopted Eff. May 1, 2016.

Authority G.S. 105-134.6(c); 105-262;
Eff. June 1, 1990.

Amended by North Carolina Register Volume 30, Issue 23, June 1, 2016 effective 5/1/2016.