I too struggled with understanding the tax exempt interest reported on line 2a Form 1040. Using Steam Train's information I was able to arrive at the reported $ on line 2a by subtracting the amounts shown on line 13 of my 1099 Int (Bond Premium on Tax-exempt Bond) from the amounts shown on line 8 of my 1099 Int (Tax-Exempt Interest) Plus the amounts shown on line 12 of my 1099 DIV (Exempt Interest Dividends).
