NC Resident - is full year an option?

I've got a client that was a PY resident of CA and NC. It is more beneficial for my client to be considered a full year resident of NC and part year CA instead of part year for both NC and CA. Is it an option to choose to be taxed as a full year resident of NC in addition to part year CA or must a PY resident be filed for NC as well? Thanks! Can't seem to find anything in my research on this.

From the D-400 instructions:
Part-year Resident. If you were a part-year resident of North Carolina during tax year
2018 and you received income while a resident of North Carolina, or you received income
while a nonresident that was (1) attributable to the ownership of any interest in real or
tangible personal property in North Carolina, (2) derived from a business, trade, profession,
or occupation carried on in North Carolina, or (3) derived from gambling activities in
North Carolina, and your total gross income for 2018 exceeds the amount shown in the
Filing Requirements Chart on Page 6 for your filing status, you must file a North Carolina
individual income tax return. You were a part-year resident of North Carolina if you moved
to North Carolina and became a resident of North Carolina during the tax year, or you
moved out of North Carolina and became a resident of another state during the year.

If they meet the above requirements, they are a part-year resident.

But can they choose to be considered and taxed as a full year resident? Would that be allowable?

The reason I am asking is because the state tax credit is being disallowed if they are not residents of NC. They are part-year and looks like that also disqualifies them from the credit since it the CA income is not taxable in NC. However if NC taxes them on all their income, as full year residents, and they claim the state tax credit for taxes paid to CA, their liability to NC is $1,000 less!

Did the client move from NC to CA or was it the other way around? Once acquired, it can be extremely hard to escape NC residency for tax purposes.

They moved from CA to NC in March 2018 and will be here to stay.

A part year resident is a part year resident. If the move from one state to the other was temporary then it may be more of an issue of where income is sourced rather than residency. Why don't you fill us in on the details. Move from where to where? When? Permanent or temporary? Bought/sold a house? Military? Job change or transfer?

Posted at the same time...How long were they residents of CA? Earned any CA income in 2018?

The taxpayer was a CA resident from Jan-March 2018 and moved permanently to NC as a nurse. So the taxpayer had CA wages from Jan-March 2018. In April 2018 she started a job in NC and has NC wages also. All the while, her spouse was living and working in NC since 2017. She got a NC ID at the end of December. Thanks for all your input!

Sure sounds like H was a full year NC resident, W was a part year resident. By any chance is he military? There have been changes to the MSSRA in 2018.

No, he wasn't in the military.
So basically you're saying there's no way around it, the part year resident form must be filled out for their NC tax return?

That is how I see it.

Will "Home is where the heart is" work? Filing joint return, maybe an argument could be made that she, as part of the family" was a NC resident that worked part of the year in California.got some income in California, especially if she paid tax on all her income to NC (though of course California would want non-resident income tax on what she earned in that state).

If she was a part year resident of NC, she only pays NC tax on the income attributable to NC.

Deductions will be prorated according to percentages of source income.

If she was a part year resident of NC, she only pays NC tax on the income attributable to NC.

Deductions will be prorated according to percentages of source income.

But the issue is whether she was a full time resident of NC. That is potentially a grey area.
I know what position an aggressive person would take. Might even be best to pay NC tax on all.

I'm unfamiliar with NC but I dont know how the NC tax would be less as a full year resident. Are you sure the state tax credit is calculating correctly?

I've got a client that was a PY resident of CA and NC. [...] Is it an option to choose to be taxed as a full year resident of NC in addition to part year CA

No.

Question really is, is it possible to be a full year resident of NC and a non-resident of CA.

Question really is, is it possible to be a full year resident of NC and a non-resident of CA.

That's what I was wondering. Don't see why NC would initially oppose to this .

By the way, thank you all for your time. This has been very helpful and an interesting discussion.