Okay, here is what I found. It appears there is no error due to a large charitable contribution carryover from 2019. There is a big difference in the 2019 and the 2020 NC deduction worksheet. The 2019 shows either a standard or itemized deduction amount at the top, with no information specifically related to “Gifts to Charity”. The 2020 NC Deduction worksheet now shows a “Gifts to Charity” section, line 1 for gifts by cash and line 3, “carryover from year”. In this line, my uncle has a $144,877 carryover consistent with his 2019 federal return. It is a legislative carryover number, he has been audited three times in the past for outside the norm charitable giving, and received a clean audit all 3 years.
So it appears that for 2020 NC return he is able to get credit for this large carryover and it results in no taxes due, and an entire refund of $3,342 for the NC taxes paid on his 83,106 pension.
So this charitable contribution carryover for 2020 to reduce NC taxes, seems to be new and different than 2019, as he has consistently had charitable contribution carryovers in the past.
