I've moved from CA to NC in the middle of 2021. On federal taxes, I have $20000 capital loss carryover from 2020, $500 capital gains during CA residency in 2021 and $1000 capital losses during NC residency in 2021, resulting in a total $3000 loss deductible from federal AGI.
1. What do I put in NC form D-400PN part B line 7 under "Amount of Capital Gain/Loss subject to NC tax"? $1000 loss? $3000 loss? Something in between? Does any portion of 2020 carryover (originating from CA) apply to NC?
2. Assume I have no new gains/losses in 2022. Next year I will have $17500 capital loss carryover from 2021 on 2022 federal taxes resulting in $3000 federal AGI deduction. How would that transfer to my NC full-year resident return for 2022?
