That's a WOW !
I saw nothing in last year's forms that showed that there would be a carryover reported on any particular line...but maybe another form gets added when that happens, and I don't have any test files with an excess contribution in the first place.
Still, the number of folks who exceed the various 60%,50%,30% of AGI contribution levels in any one year would likely be fairly small....maybe 1000 for NC as a pure guess. I can imagine some "item" donations exceeding the AGI limit for those cleaning out homes (due to Death or downsize), so perhaps some more for that one.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
