Yes. There is a difference in federal and state law.
North Carolina has eliminated the advisory fee deduction in their substantial overhaul of their tax code in 2015.
For tax year 2018, North Carolina also does not allow a deduction for tax preparation fees. The following deductions are allowed:
- qualified home mortgage interest,
- real estate property taxes,
- charitable contributions,
- medical and dental expenses, and
- repayment of claim of right income.
