Every state makes their own rules. Some states do treated capital gains differently but North Carolina does not.
North Carolina does allow a credit for "tax imposed by and paid to another state or country on income that is also taxed by North Carolina."
"Some foreign countries do not require individuals to file income tax returns. Instead, their income tax liability is paid through withholding. The Department will accept evidence of the withholding to substantiate the tax credit."
See Credit for Income Tax Paid To Another State or Country
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