In PD-14-3, the NC DOR announced that same-sex couples who are legally married under any state law by December 31, 2014, generally must file a NC income tax return using the same filing status claimed on the federal tax return. However, if one spouse is a nonresident individual and has no NC taxable income for the tax year, the spouse that is a resident of NC or has NC taxable income may elect to file a return as married separate. Individuals in a domestic partnership, civil union, or long-term relationship, but not legally married, must claim the filing status of single or, if qualified, head of household or qualifying widow(er).

Same-sex couples who were legally married prior to 2014 but who have not filed original returns for those tax years as of October 24, 2014, also generally must file a NC income tax return using the same filing status claimed on the federal return. Individuals who entered into a same-sex marriage prior to 2014 and filed a federal income tax return with a filing status of married filing joint or married filing separate but filed separate NC income tax returns prior to October 24, 2014, claiming the filing statues of single or, if qualified, head of household or qualifying widow(er) as previously required by NC law may, but are not required to, amend their NC income tax returns for any corresponding tax years within the statute of limitations. Use Form D-400X to amend a NC individual income tax return.