MFJ Federal and MFS State due to different residencies NC and MA

[sbchapp]

We are filing MFJ with std. deduction but live in two different states. We have always filed MFS with std. deductions for each state return and included a copy of a mock Federal MFS return with just the income and deductions of each person.  This year, the better state tax outcome for the lower income earner is to itemize deductions.  Does NC recognize a MFJ Federal std. deduction return and a MFS itemized deduction state return even if the non-resident spouse uses the std. deduction on his state return?  Filing MFS Federal returns is not an option since the IRMAA consequence for the higher income earner is more than difference in taxes.

[LindaS5247]

For North Carolina state income tax returns, if one spouse is non-resident with no North Carolina source income, then the North Carolina resident can file as Married Filing Separately (MFS). 

If you claimed the Standard Deduction on your federal return, you can still itemize your deductions on your North Carolina return.

North Carolina itemized deductions are not identical to federal itemized deductions and are subject to certain limitations.

Specifically, no itemized deductions included on federal Form 1040 Schedule A are allowed as North Carolina itemized deductions except qualified mortgage interest, real estate property taxes, charitable contributions, medical and dental expenses, and repayment of claim of right income.