Harrison operates a successful business in Virginia for many years. In 2016, Harrison’s business fails and Harrison incurs a 2016 net operating loss for federal and Virginia purposes of $3.5 million. Harrison carries $800,000 of the loss back to prior years and claims refunds, but has insufficient income on the carryback-eligible federal years to use the full loss. In 2017, after a period of unemployment, Harrison moves to North Carolina, obtains employment, and begins to generate annual wage income of $500,000 per year. Does Harrison’s 2016 net operating loss impact his 2017 North Carolina tax return?