North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .3900 - NONRESIDENTS AND PART YEAR RESIDENTS › Section 06B .3901 - DEFINITION OF RESIDENT

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Only One Domicile. -- Domicile means the
											  place where an individual has a true, fixed permanent home and principal establishment, and to which place,
											  whenever absent, the individual has the intention of returning. In many cases, a determination must be made
											  as to when or whether a domicile has been abandoned. A long standing principle in tax administration,
											  repeatedly upheld by the courts, is that an individual can have but one domicile; and, once established, it
											  is not legally abandoned until a new one is established. A taxpayer may have several places of abode in a
											  year, but at no time can an individual have more than one domicile. A mere intent or desire to make a change
											  in domicile is not enough; voluntary and positive action must be taken.
(b) Factors. -- Some of the tests or factors to be considered in
											  determining the legal residence of an individual for income tax purposes are as follows:
(1) Place of birth of the taxpayer, the taxpayer's spouse, and the
											  taxpayer's children.
(2) Permanent residence of the taxpayer's
											  parents.
(3) Family connections and close friends.
(4) Address used for federal tax returns, military purposes, passports,
											  driver's license, vehicle registrations, insurance policies, professional licenses or certificates,
											  subscriptions for newspapers, magazines, and other publications, and monthly statements for credit cards,
											  utilities, bank accounts, loans, insurance, or any other bill or item that requires a response.
(5) Civic ties, such as church membership, club membership, or lodge
											  membership.
(6) Professional ties, such as licensure by a
											  licensing agency or membership in a business association.
(7)
											  Payment of state income taxes.
(8) Place of employment or, if
											  self-employed, place where business is conducted.
(9) Location of
											  healthcare providers, such as doctors, dentists, veterinarians, and pharmacists.
(10) Voter registration and ballots cast, whether in person or by absentee
											  ballot.
(11) Occasional visits or spending one's leave "at home"
											  if a member of the armed services.
(12) Ownership of a home,
											  insuring a home as a primary residence, or deferring gain on the sale of a home as a primary
											  residence.
(13) Location of pets.
(14) Attendance of the taxpayer or the taxpayer's children at State
											  supported colleges or universities on a basis of residence-taking advantage of lower tuition fees.
(15) Location of activities for everyday "hometown" living, such as grocery
											  shopping, haircuts, video rentals, dry cleaning, fueling vehicles, and automated banking
											  transactions.
(16) Utility usage, including electricity, gas,
											  telecommunications, and cable television.