State tax filing

I understand the above regarding Column A (Federal 1040).  I just did not understand Column B, the Non-Illinois Portion, where the 2017 refund was subtracted from the 2018 MO wages.  It doesn’t matter now.  You beat me with your answer.  I was just going to let you know that I called IL REV and they told me that Column B was right; MO 2018 wages minus the 2017 refund.  I did not understand the logic.  Your time spent saved me 448.  Thanks.  Over and Out.