Live in Tennessee, work in North Carolina
Your home state has no income tax, so there is no credit to offset the work state's tax. You pay the work state as a nonresident.
State income tax: $3,481 a year
Living in Tennessee and working in North Carolina, you'd pay about $3,481 in state income tax on $100,000 of wages, $3,481 more than if you worked in Tennessee.
Your home state has no income tax, so there is no credit to offset the work state's tax. You pay the work state as a nonresident.
State tax at different salaries
| Wages | To NC | To TN | Total | If you worked in TN |
|---|---|---|---|---|
| $50,000 | $1,486 | $0 | $1,486 | $0 |
| $75,000 | $2,484 | $0 | $2,484 | $0 |
| $100,000 | $3,481 | $0 | $3,481 | $0 |
| $150,000 | $5,476 | $0 | $5,476 | $0 |
| $250,000 | $9,466 | $0 | $9,466 | $0 |
Single filer, all wages earned in North Carolina, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- File a North Carolina nonresident return. There's no Tennessee return for wages because Tennessee has no income tax.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Frequently asked questions
Do I pay North Carolina income tax if I live in Tennessee?
Yes. North Carolina taxes wages earned there by nonresidents. On $100,000 that's about $3,481.
Do I have to file taxes in both Tennessee and North Carolina?
Usually you file only one state return (a nonresident return in North Carolina), though some states still require a nonresident return to get a refund of any wrongly withheld tax.
Will I be taxed twice?
No. Tennessee has no income tax, so you pay only North Carolina's nonresident tax: about $3,481 on $100,000.
Related
- Live in North Carolina, work in Tennessee
- Moving from Tennessee to North Carolina
- Moving from North Carolina to Tennessee
- Live in Tennessee, work in Alabama
- Live in Tennessee, work in Arkansas
- Live in Tennessee, work in Georgia
- Live in Tennessee, work in Kentucky
- Live in Tennessee, work in Missouri
- Live in Tennessee, work in Mississippi
- Live in Tennessee, work in Virginia
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.