North Carolina doesn’t have a specific designation for expatriates. However, a resident who leaves North Carolina during the taxable year is considered to be a resident until he or she both establishes a definite domicile elsewhere and has abandoned any domicile in North Carolina. Unless there is convincing contrary proof, an individual is presumed to be a resident if he or she is present in the state for more than 183 days. However, an individual’s absence from the state for more than 183 doesn’t raise a presumption that the individual isn’t a resident.

N.C. Gen. Stat. § 105-153.3(12).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Yes

Due Date = April 15

Accepts Federal Extensions = No