Thank you, I understand that part,
but since we are part-year residents, in the NC return D-400 Sch PN, line 7, column B shows only the 2023 gain disregarding the loss carryover. Federal NET capital gain is 7,000 and amount attributable to NC is 22,000.
This causes line 24 (Part-year residents and nonresident taxable percentage) to be greater than 1, and therefore NC increases.
