(The Center Square) – Having discovered an employee in his office not commuting to work and living outside of North Carolina, state Auditor Dave Boliek’s office checked state agencies and found 1,011 with out-of-state addresses on W-2 forms.
Many are simply outdated after moves to North Carolina.
The Rapid Response Division of the auditor’s office says 317 of those were not in bordering states South Carolina, Tennessee and Virginia. It did not give a number for the border state of Georgia. The total was within 13 state agencies.
A release from Boliek’s office says, “Multiple agencies reported back that employees had not properly updated the address on their W-2 form since relocating to North Carolina. OSA confirmed with the state agencies the employees were accounted for. Through proactive engagement, OSA assisted other agencies in properly updating the address on employee W-2 forms.”
The report concludes with the recommendation, “State agencies should annually remind all employees to update their contact information as well as tax information and annually verify said contact information and tax information is up-to-date and correct.”
Tax laws identify residents, part-time residents and nonresidents with respect to paying state income tax.
A nonresident “resides in North Carolina for a temporary or transitory purpose and is, in fact, a domiciliary resident of another state or country,” or “does not reside in North Carolina but has income from sources within North Carolina and is, in fact, a domiciliary resident of another state or country.”
Part-time means having moved in or out and having residency in another state during the tax year. The Filing Requirements Chart determines if there is need to file a state income tax return.
Residents of the state must file income tax returns each year, per the requirement chart.
