I am getting a weird number for the nonresident beneficiary's share of federal distribution deduction. I cannot find good instructions online from the State of Georgia for this form.This return is for an estate, so shouldn't all of the income be sourced to Georgia if the decedent was a resident of Georgia with no income earned outside the state? The amount of the beneficiary's share of federal distribution deduction. line 1,  is quite a bit smaller than the federal distribution deduction. I am not sure why. Please help!