This is indeed a unique situation because it is the first year in North Carolina. North Carolina is seeing the $3000 loss on the federal side as the loss for the year, disregarding what is creating that loss. There is no record of the entire loss which is being carried over, so North Carolina will go with it like $3,000 is the actual loss for the year.
This leads back to your original question. What happens in 2022? North Carolina will follow the Federal guidance on the prior carryback. If the Federal return shows a $3000 deduction, going forward it will flow through to the North Carolina return as well.
