@amecal - did the capital gains occur during the time you lived in NC or the time you lived in the other state?
for simplicity, I assume they all occurred when you were living on one state or the other.
if the 2023 capital gains all occurred when you were living in NC then Line 7, column B should be $7,000. if the 2023 capital gains all occurred while you were living in the former state, then Line 7, column B should be zero.
Under no circumstances should Column A be $7,000 and column B be $23,000. What brought you to that conclusion? (and that is why you are getting a ratio greater than 1!). Just because the loss carry forwards occurred while you were living in the former state doesn't mean you don't get credit for them now that you are in NC.
what you are doing on form PN is teasing out what on the federal form is reportable income to NC. If all the stock sales that created federal income of $7,000 occurred while an NC resident, then that $7,000 is reportable to NC - it's that simple (you may be 'overthinking' this!)
ps I live in NC
