Why does the NC Individual program (D-400) not carry the prior year loss forward as a deduction on Supplemental Schedule Line 39. It adds it back to NC income (on line 7 D-400 Sch S) but does not deduct in on line 39 D-400 Sch S?
Don't do NC, but took a quick look, and it seem to be able to deduct carryover loss it must be less than taxable income for the year. Here is link for you to research.
