I was not a resident of Georgia but did some consulting work for an organization based there and received a 1099-NEC for that work. When I go to work on the GA state taxes, it asks me to allocate which parts of my income sources were from GA. That part is clear. Then it asks me how much of my "Other Federal Adjustments" to allocate to GA. Looking at my 1040, these adjustments are a small amount for student loan interest and the rest is the deductible part of the self-employment tax on the consulting work. So do I assign all of the latter to GA since it's related to the GA income?