The following information is the explanation for how the Georgia Form 500 Schedule 1 line 10 is calculated:
Amount from federal Schedule B, Interest and Dividend Income, Interest Income Smart Worksheet, interest coded as "U" type plus amounts from federal 1099-DIV Worksheet, Box 1b, U.S. Government Interest. This total amount is reduced by related adjustment amounts on the 1099-INT and 1099-DIV Worksheets which have an adjustment type associated with them.
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