There should be a question in the North Carolina interview asking about 'taxes paid to another state' where he can enter the amount of tax paid to New York.
Click this link for info on Tax Credits in North Carolina. This may require mailing his North Carolina return with a copy of the K-1.
He could also file a Non-Resident State Return to New York to get the tax he paid there refunded to him.
Click this link for more info on How to File a Non-Resident State Return.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
