@Bsch4477 - maybe I don't understand what you meant, but in NC you can carry over a capital loss, but it doesn't stand on it's own.
What I mean is if there is a capital loss that is reflected on the federal return (up to the $3,000 annual limit), NC doesn't require you to adjust that in any way. Simply if the $3000 loss is on the federal return, then it is part of AGI (Line 11) and NC doesn't require you to add any part of the $3,000 back into NC taxable income, so in that manner NC permits the carryover of the capital loss.
