According to the IT-540 instructions (posted below), 49E refers to other income that was deducted on Schedule E. The amount should be listed on Lines 4A through 4G. The section of the instructions also say that the state will need supporting documentation in order to verify the exemption. Please refer to that schedule of your return to determine the source of the exemption.
49E - On a separate schedule, list the source and amount of other income included in Schedule E, Line 1, w...
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