What does line 10 on a 1040 relate to ?

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What does line 10 on a 1040 relate to ?

Line 10 of Form 1040, U.S. Individual Income Tax Return, is in the Income section of the 1040. Line 10 is: Taxable refunds, credits, or offsets of state and local income taxes.

Here is a link to the Form 1040: Form 1040

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