Client sold house in North Carolina - do they align with IRS Home Sale Gain exclusion?

[bill6]

My client qualifies for IRS Sec 121 Home Sale Gain Exclusion but I can't tell if this rule pertains to NC income taxes. Given that this is incredibly common, you would think NC DOR would spell it out in plain English but I can't find it anywhere. They did not receive a 1099-S. 

[Just-Lisa-Now-]

what happens when you sell the house on the federal return and take the 121 exclusion....how does NC turn out?

[bill6]

I didn't input the sale of the home on the Federal because I know that it qualifies as a home sale gain exclusion and no 1099-S. Furthermore, this is the only thing that they could potentially need to file a NC return for. They did not reside there nor earn any income there in 2020. The house was vacant for all of 2020. 

[Just-Lisa-Now-]

Id enter it on federal anyhow, just for record keeping purposes if nothing else, and you never know when a 1099S actually DID get issued, and your client just never received it.