Since tax year 2014, North Carolina has not offered an in-state tax deduction for contributions to the North Carolina National College Savings Program aka NC 529. (This deduction was allowed from 2006-2013.) Thus, there is nowhere to enter NC 529 contributions in the North Carolina individual income tax return.
The account earnings are tax-free for both federal and state purposes when they are withdrawn and used for Qualified Education Expenses (QEE). See the College Foundation website for more info on what is included in QEE.
Additional Information: