looked at instructions and see following: North Carolina did not conform to the extension of the federal
provision which allowed an exclusion from gross income for a
qualified charitable distribution from an individual retirement plan by
a person who has attained age 70 1/2 under section 408(d)(8) of the
Code. Therefore, an addition to federal adjusted gross income is
required for the amount excluded from gross income on your federal
return. Note: You may deduct the contribution amount added to
federal adjusted gross income on Form D-400 Schedule S, Part C,
Line 20 if you itemized N.C. deductions.
