@bg.misanthrope I agree that this 2-year old post will not always be applicable
........BUT
HB 103 was passed by the NC house in 2017...then it went to committee.
From the following NC status page, it has not been passed by the senate:
<old link no longer valid>
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OF course, they could always tack that into some other bill I'm not aware of....but another BUT:
The NCDOR is still using the Bailey Settlement, 12 Aug 1989 as the 5-year vesting date in their own literature,
.... and their actual 2017 D-401 PDF instructions for 2017 show the same thing...so I doubt HB-103 has gone thru all the required steps in any other form (yet):
https://www.ncdor.gov/taxes-forms/individual-income-tax/bailey-decision-concerning-federal-state-and...
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
