The framing of the very top step, sounds like it has an overhang bullnose that is upholstered with carpet right now.
If so, you have two options: 1.) Fur out the riser portion under the overhang, to be flush with the overhang bullnose.
2.) cut off the overhang to be flush with the riser.
After you address the riser with wood, painted wood or what ever it is you have on the risers of the staircase, the stairnosing gets installed, so it overhangs the riser, to be the new bullnose and the flooring started off of it with a spline/slip tongue.
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