Line 38 is applicable only for partners or shareholders of passthrough entities.  Accordingly, the "Taxed Pass-Through Entity Income" field is located on the Passthrough K-1 Screen.  In the Partnership module this would be Screen 23: Passthrough K-1's under the section for NC Adjustments.  In the S-Corporation Module this would be Screen 24: Passthrough Entity K-1 Information, Section North Carolina NC K1 Supplemental Schedule (Adjustments).