Moved from North Carolina to Texas Mid-Year: Which State Tax Returns Do You File?
Answer
A single part-year filing in North Carolina. The move date closes your North Carolina residency and, because Texas levies no income tax, opens nothing on the other side. Watch for a lingering North Carolina source of income after the move — that would require a North Carolina nonresident filing as well.
Last verified
Moving to a state with no income tax ends your state filing obligation on the day your residency changes — but not a day earlier. North Carolina taxes everything you received while you still lived there.
What you file
- 1Part-year return · North CarolinaForm D-400 with Schedule PN
File a North Carolina part-year return covering the months you lived in North Carolina. Texas has no wage income tax, so the move ends your state filing obligation.
The two states, side by side
| North Carolina | Texas | |
|---|---|---|
| Taxes wages | Yes — flat | No |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form D-400 with Schedule PN | Not applicable |
| Part-year return | Form D-400 with Schedule PN | Not applicable |
| Credit for other-state tax | Form D-400TC | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | No | No |
| Revenue department | North Carolina Department of Revenue | Texas Comptroller of Public Accounts |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Texas and working in North Carolina gives:One part-year return — the state you moved to.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: North Carolina → TexasHome state only
- Remote worker: North Carolina → TexasHome state only
- 1099 contractor: North Carolina → TexasHome state only — estimated payments
Other North Carolina pairs
Questions people actually ask
I moved from North Carolina to Texas mid-year. Do I have to file in both states?
A single part-year filing in North Carolina. The move date closes your North Carolina residency and, because Texas levies no income tax, opens nothing on the other side. Watch for a lingering North Carolina source of income after the move — that would require a North Carolina nonresident filing as well.
How do I split my income between North Carolina and Texas?
By when you received it, measured against the date your domicile actually changed. Income received while you were a North Carolina resident belongs on the North Carolina return and income received afterwards on the Texas return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The North Carolina and Texas rules on this page were last checked against North Carolina Department of Revenue and Texas Comptroller of Public Accounts on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- North Carolina Department of Revenue — individual income taxaccessed 2026-08-07
- Texas Comptroller of Public Accounts — individual income taxaccessed 2026-08-07