Is it necessary to file an amended return?

[JML222]

Client, a California resident has rental property in North Carolina.

Owned the property for 3 years and shows a loss every year.

Income from employment is over $250k so his deductible Sched E loss is 0 and his line 21 income (loss) is roughly a ($2k) loss, which does not impact tax.

2 questions: 

1) Is it necessary to file a non resident N. Carolina return when his related income (rental) is a loss?

2) Client has discovered expenses from 2 years ago related to the rental that were not reported. Is an amended return necessary even though there will be no impact on that years taxes? Or is a carry forward adjustment without amending a return acceptable? 

Thanks in advance.

[Skylane · Accepted solution]

1.  Going forward, I would file the NR North Carolina return showing the RE loss.  

2. I wouldn't bother w/ 1040X if there is not impact (unless the expenses are capital improvements).