I do not read that article the same way. Note this sentence: "Like many states, North Carolina does not require an itemization of capital gains transactions on its personal income tax return. Instead, residents simply declare the adjusted gross income calculated on the federal return, which includes capital gains as well as deductible losses, and enter that number to calculate their North Carolina taxes."
But the excluded gain from the sale of your qualified home does not appear on your federal return (certainly not on Schedule D), there is nothing to carry to the capital gain line on the North Carolina return.
The article appears to be talking about any other capital gain that IS reported on Schedule D.
