@dmertz
true....I read thru my NC 2020 instructions, and they have a section where they specifically unlink with a certain number of pre-2020 Federal exceptions/deductions etc (like the QCD itself, of all things....but then later remove it as an itemized deduction), but NC doesn't mention this particular situation, so they probably will continue to just use Federal AGI as the starting point.
I thought the review here of 4 payback examples, on how they may have to be to handled in future years or amendments, was particularly interesting, and shows how messy it might get for some folks:
https://www.thetaxadviser.com/issues/2020/nov/retirement-plan-early-distributions-related-to-coronav...
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
