After you file

Hi JohnB5677,

        Thanks for replying promptly.

Sorry if I was not clear before the correction in the W-2C form increases the State wages by $92.64 in Box 16 when compared to  State Wages from Box16 from the previous corrected W-2. After the change the amounts in both Box1 and Box16 match.

When I checked NC State return instructions they are using Federal Adjusted Gross Income and not the State Wages reported to calculate the State tax owed.

  So based on your recommendation I need to file an Amended State Tax Return and no need to file Amended Federal Tax Return as Wages in Box 1 did not change.

Thanks