NC Preparers

[NECPA in NEBRASKA]

My client is a Texas resident. He received a NC K-1 from his father's final trust. The K-1 shows NC taxable income on Part A, but 0 taxable on Part B for nonresidents. I am trying to decide if they need to file a NC tax return of if North 
Carolina will see that they have no taxable income. I have checked Google and NC and I am leaning towards having to file, but I don't want to waste my time or client's money if I don't have to.

Thanks,

Bonnie

[JohnH]

I don’t have a definite answer for your question, but I’ve usually followed the “when doubt, file” rule, even if there’s no tax due.  At least that starts the SOL clock running.