North Carolina Itemized Deductions for Individuals Claiming Itemized Deductions on their Federal Return
You may itemize your deductions on your North Carolina return ONLY if you itemized deductions on your federal return. You may not claim a deduction for state and local taxes from line 5 of Federal Schedule A or any foreign income taxes included on line 8 of Federal Schedule A. You should use the Itemized Deductions Worksheet on page 9 of the Individual Income Tax Instruction Booklet to calculate your North Carolina itemized deductions. (North Carolina does not allow a deduction for state and local taxes or any foreign income taxes.) Otherwise, your North Carolina itemized deductions are the same as your federal itemized deductions.