I received a 1099-G for money associated with reforestration. However I need to enter my expenses associated with reforestration. Where do I enter the expenses?

To enter  expenses incurred in the reforestation:

• Go to Less Common Income, Miscellaneous Income and Other reportable income (enter "other reportable income" in the Search Box and Select "Jump to other reportable income")
• Continue to the screen "Other Taxable Income". Enter the description as "1099-G Reforestration Costs" and the amount as a negative number. These are NOT wages.

I need to know where you received the guidance for this solution.  Thanks.  I want to do this but need some verification that it is acceptable.

Is an attached Statement needed for this treatment?  I submit a statement because I am a nominee recipient of the 1099-G.  Would I include this reforestation expense on that same statement or prepare a second statement?