Thank you for your clear, plain language analysis of both the film incentive program and the potential economic benefits to NC.
A little advice; argument with SC Tom is like shoveling sand against the tide. His mind is made up and you will get nowhere with him.
Tom is right to the extent that his work in Florida (which has no state income tax) is subject to NC tax because he is a resident of this state. What he fails to recognize is that if he were to work in another state WITH an income tax, he would be required to file a non-resident return in THAT state and would be eligible to take a credit against his NC income tax paid.
It seems like Tom is the one who should consult with a new accountant.
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