Some states have chosen to fully adopt the tax provisions included in the Federal Further Consolidated Appropriations Act (FCAA) and Coronavirus Aid, Relief, and Economic Security (CARES) ACT. Others, like North Carolina, have chosen to adopt only some of those provisions. Because this "decoupling" occurred very late in the tax season, you may need to amend your return.
According to a notice released by the North Carolina Dept. of Revenue: "If you have already filed a 2019 North Carolina income tax return and your federal adjusted gross income (for individuals) or federal taxable income (for corporations) is impacted by the amendments to federal law included in FCAA and CARES Act or by the provisions of federal law from which North Carolina has decoupled, you must file an amended North Carolina return.”
To update D-400 Schedule S, Part A, Line 5 in the TaxAct 1040 amended return:
To update CD-405 Schedule H, Line 1.h in the TaxAct 1120 amended return:
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.