If you know what the $300 in Federal Adjustments was for, you can enter the description and $300 in the Total Federal Adjustments column. If you this pertained to a period you were living in NYC or Yonkers, allocate a % of the $300 appropriately.
Check your Federal Adjustments on Form 1040, Lines 10-4. If none of these is $300, the amounts there have already been adjusted to $300 being attributable to the time you lived in New York. In that case, enter the $300 in either NYC or Yonkers; if you lived in neither, enter $0.
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