@rajG let's add some numbers as it is easier to follow.
and just to confirm, you physically moved into or out of NC during the year - that is a 'part year resident'. if you simply have a 2nd home in NC that does not make you a part year resident.
let's say the NOL is $3000 on the federal side. And let's say the NOL was $2000 prior to moving to NC and then an addional $1,000 once living in NC, then the -$1000 would be placed in the NC column
THe NC percentage can certainly be greater that '1' if the NOL occured in the other state and not while living in NC.
from the NC instructions:
Part-year residents and nonresidents enter the taxable percentage
as calculated on Form D-400 Schedule PN. The taxable
percentage must be entered as a decimal amount; round to
four decimal places. Note: The resulting percentage may be
greater than 100%.
