Whether the retirement deductions on the federal return are contributions to a 401(k) plan or a traditional IRA, both of the amounts are reflected in the federal Adjusted Gross Income (AGI) - line 8b of form 1040. By "reflected" I mean that these deductions have already been removed from your federal AGI.
Since the North Carolina return starts with the federal AGI (see line 6 on the D-400), there is no need for an additional deduction on the North Carolina return for these retirement deductions, because they are already in the state income calculation.
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