• Filing of a North Carolina state income tax return. • Places where one resides during periods between academic sessions.If you resided in the state for more than 183 days in the state during the tax year, you will be considered a resident. NC law requires a person to live in the state for 12 continuous months prior to be classified as a resident for tuition purposes. The state is your "domicile," the place you envision as your home and where you intend to return after any absences.