Thanks Ira. Do you know of a good website that I can check on NC's rules? I looked around the Dept of Rev site for awhile, but it wasn't too helpful.You're right. The instructions for the D-400 return aren't all that helpful. It indicates that it is possible to become a non-resident of NC by establishing legal residence in another state or country<b/> but doesn't explain how to accomplish this to NC DOR's satisfaction. If your sojourn overseas is not permanent in nature and you intend to return to NC (and still have a home there) then you are probably still considered to be an NC resident and need to file a return.Your best bet is to contact a tax professional in NC who has expertise in this area and pose the question. Ira
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