Depending upon what county she's living in taxes will take up a nice amount of her income. State sales tax is 6.75%, with some districts having a slightly higher additional taxes.
The state usually reduces the federal deduction by several hundred dollars. I once got refunds from two other states and the federal government one year, but still owed money to NC, even though I worked in the state less than 2 months.
Our tax rates are high and most likely shooting higher. Right now NC faces a huge budget crunch and next years budget is going to be disastrous. If its a state job, I'd suggest she look elsewhere, we've had mandatory furloughs (I think it was 10 days unpaid) and it looks like more cuts are coming.
