Those folks in Raleigh just can't seem to make up their mind. 
For tax year 2013, North Carolina will not conform to the federal provision allowing the tuition and fees deduction. S.L. 2013-10 requires an addition to adjusted gross income for the amount of the taxpayer’s deduction for qualified tuition and related expenses under section 222 of the Code. Likewise, there will no longer be a deduction available on the 2013 North Carolina income tax return for taxpayers who claim the American Opportunity, Hope, or Lifetime Learning credit on the federal return in lieu of the tuition and fees deduction as a result of the law change to G.S. 105-134.6(d)(2) included in S.L. 2013-10.
The same link also explains the late-breaking news (if you filed early in the season you might need to amend NC?) for the 2012 tax year.
FE
For tax year 2013, North Carolina will not conform to the federal provision allowing the tuition and fees deduction. S.L. 2013-10 requires an addition to adjusted gross income for the amount of the taxpayer’s deduction for qualified tuition and related expenses under section 222 of the Code. Likewise, there will no longer be a deduction available on the 2013 North Carolina income tax return for taxpayers who claim the American Opportunity, Hope, or Lifetime Learning credit on the federal return in lieu of the tuition and fees deduction as a result of the law change to G.S. 105-134.6(d)(2) included in S.L. 2013-10.
The same link also explains the late-breaking news (if you filed early in the season you might need to amend NC?) for the 2012 tax year.
FE
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