<<From what I understand, NC does not follow federal rules on capital losses, and line 7 column B (amount attributable to NC), should be the 2023 capital gains disregarding the federal capital loss carryover.>>
can you please reference where you read this? what is the basis of your understanding. Please document where it states that NC does not follow federal rules on capital losses!
this is from the instructions (page 21)
https://www.ncdor.gov/2023-d-401-individual-income-tax-instructions/open
Lines 1 through 15. In Column A, Lines 1 through 15, enter the
income you received from all sources during tax year 2023. (If you
filed a 2023 federal income tax return, enter the amounts reported
on your federal return.) If married filing jointly, you must include
the total income from all sources of both spouses, even if only one
spouse is a resident. In Column B, enter the amount of Column A
received from North Carolina sources or income received while a
resident of North Carolina.
Column B has to be a subset of column A because the instructions state to enter the amount of column A ($7,000) that you received while an NC resident. if you sold stock while an NC resident causing you to report $7,000 on the federal tax return, then that is what you put in Column B.
