To enter an Adjustment for Deferred Gains Reinvested on your NC return, look for the screen titled "Here's the Income that North Carolina Handles Differently" and the first option under Business is Adjustment for Deferred Gains. Select that option to enter the amount of your adjustment. See the sample screenshot attached.
Note that you would only have an adjustment if you have certain gains from a timely invested in a qualified Opportunity Fund under Internal Revenue Code section 1400Z-2 that were deferred on your federal return.
Note: If you were required to include a gain in federal adjusted gross income under IRC section 1400Z-2 in tax year 2017, you may deduct the gain to the extent the same income was included in the calculation of N.C. taxable for tax year 2017.
Navigate to Miscellaneous Deductions from North Carolina Income if this applies to you.
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