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Enter U.S. Government Interest (DIV)

Usually, the first three on your list are included in that designation since most states (all states? don't know) include Federal Home Loan, and Fed Farm Credit along with the Federal Obligations.....so those would be together and be included in box 1a since they all generate federally-taxable interest.  The thing is, you would only include the FHL & FFC amounts if your state exempts FHL&FFC interest from their state taxation.  I suspect many do include them as Fed Obligations, but don't know for sure as I've only checked a couple of states in prior years.  State Tax instructions (usually a PDF download) on your state tax website may better delineate whether the FHL&FFC amounts should be included.

 

The dividends from US Territory obligations should be part of  box 11, (as long as the Territory bonds were Federally tax-exempt....they usually are). So it might be the case that the error is occurring because you included the US territory bonds your add up, such that it  exceeds the box 1a value on that 1099-DIV.   I suspect that the US Territory bond interest should not be included with the other 3 when you add them together because that entry refers only to the Federally-taxable interest/dividends reported on the 1099-DIV.

 

The US Territory amount would then be included in the section  where (if & when) you do the state breakout for the box 11 value.

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That's as close as I can figure, without knowing the actual gory details of how, whatever funds you own, report their distributions.  

 

Call the fund administrators, or your investment agent to get clarification of their US Territory reporting to make sure the interest reported for those is included in box 11 and not box 1a.  I Certainly can't know for sure.

____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*

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