There is no tax-exempt income here on this return. It is a simple matter of an Alabama Estate of an Alabama decedent. Very simple return. The fiduciary paid $104 in State income taxes for the decedent's final state return. It is deductible on the Federal 1041. It is not deductible on the Alabama 41 return. What column on the tax exempt worksheet do you suggest I enter this and why should I have to go to that tax exempt schedule if there is nothing tax exempt on this return?