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101 GENERAL ASSEMBLY OF NORTH CAROLINA S ESS 1 C)N 1985 <br /> 1 (b) Restrictions. . The following individuals may not claim the <br /> 2 credit allowed by this section: <br /> 3 (1) An individual who was not a resident of this State <br /> 4 for at least half the taxable year; <br /> 5 (2) An individual who did not live in this State for at <br /> 6 least half the taxable year; <br /> 7 (3) An individual who was an inpatient at a hospital <br /> 8 facility, as defined in G. S. _ 131E-16, for at least <br /> 9 half the taxable year; <br /> 10 (4) Au individual who was in jail or in other official <br /> 11 detention for at least half the taxable year; <br /> 12 (5) An individual who may be claimed as a dependent by <br /> 13 another under G.S. . 105-149 (a) (5) ; <br /> 1!r (6) A married individual who is considered a dependent <br /> 15 of his spouse for purposes of this section; and <br /> 16 (7) A married individual who lived with his spouse at <br /> 17 the end of the taxable year and does not file a <br /> 18 combined income tax return with his spouse. . <br /> 19 (c) Application. . To claim the credit allowed by this section <br /> 20 an individual must claim the credit on an income tax return that <br /> 21 is timely submitted or must file an information return, on a form <br /> 22 prescribed by the Secretary, on or before April 15 following. the <br /> 23 calendar year for which the credit is claimed. . <br /> 24 (d) Definitions. . As used in this section: <br /> 25 (1) • Modified gross income" means the total gross <br /> 26 taxable income of the individual, plus all other <br /> 27 nontaxable income, except noncash public assistance <br /> 28 <br /> House Bill 1314 7 <br />