Enter as a negative number any of the following that you included in your federal Itemized Deductions for investment interest paid:
- Interest paid on money borrowed to buy U.S. bonds, notes, and other obligations.
- Interest paid on money you borrowed to buy bonds issued by the Commonwealth of Puerto Rico or the territories of Puerto Rico, Guam, Samoa, or the Virgin Islands.
Enter as a positive number any interest paid on money you borrowed to buy bonds and notes issued by another state, or political subdivision of another state.