No. If your social security or railroad retirement benefits were taxed on your federal return, you may take a deduction for those benefits on your North Carolina individual income tax return. You may take this deduction because this income has already been included as part of your federal adjusted gross income and North Carolina does not tax this income. This deduction will increase your refund or decrease the amount you must pay.
Any social security benefits you received that are not included in your federal adjusted gross income cannot be deducted on your North Carolina return. See NC Dept of Revenue
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