According to Turbotax:
Qualified Charitable Distribution Deduction
If you elected to take the income exclusion for a Qualified Charitable Distribution (QCD) from an Individual Retirement plan (IRA) and you itemized N.C. deductions, you may deduct the amount that would have been allowed as a charitable deduction on the federal return had you not elected to take the income exclusion.
Note: You must itemize deductions on the federal return in order to itemize deductions on the North Carolina return.
THE LAW WAS CHANGED IN NC IN 2018 AND YOU DO NOT HAVE TO TAKE STD DEDUCTION ON STATE RETURN IF YOU TOOK STD DEDUCTION ON FEDERAL. YOU CAN TAKE STD DEDUCTION ON FEDERAL AND ITEMIZE ON NC RETURN.
