Those military personnel that are residents before joining the armed services are considered residents until other permanent residence is established. Combat pay that is exempt on the federal level is also exempt in NC.
Nonresidents who are deployed to North Carolina do not have to file an NC tax return unless they have NC sourced income that is not military pay.
Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a servicemember stationed there if the residence or domicile is the same for the servicemember and spouse.
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