more info here in case you're just getting it from the statement
https://investor.vanguard.com/content/dam/retail/publicsite/en/documents/taxes/usgo-2025.pdf
1. yes but to clarify you need to use the amount in Box 1a that is coming from the fund with the USGO, in case you have other stuff in that account and contributing to Box 1a.
2. yes simply use the percentage as provided, it already takes into account use of repo etc
3. by answering the questions at the end of the 1099-DIV and providing the $ amount that is USGO, this should automatically flow into your state return as a subtraction from income, but check in your state return. I can't speak specifically to MA and some states have odd requirements.
