So here's the sequence of events (using round numbers for simplification):

• In 2010, I filed my taxes as an unmarried individual. I owed taxes in 3 total states (lived and primarily worked in NC, but did business and owed taxes in SC and VA).

• On my SC and VA 2010 state tax returns, my liability for each state was $50 ($100 total), and I had state withholdings of $100 in each state ($200 total). Somehow, I did not take credit for the $200 total withholdings on my SC and VA state returns and paid each state [an additional] $50 each when I filed my returns for those states.

• In 2011, I got married, filed jointly, and we itemized deductions (including State and Local Income Taxes Paid on line 5).

• Filed jointly in 2012 and did not itemize but used the standard deduction instead (in case this matters).

• We caught my mistakes in 2013 and amended my 2010 SC and VA state tax returns. We ended up getting refunded the original $100 withholdings from each state in 2013, plus $10 interest from each state ($110 total received from each state for a total of $220 total refund received in 2013 from tax year 2010)

• We received 1099 G/INT forms from both SC and VA for our 2013 taxes:

The SC 1099 G/INT has the $100 refund in Box 1, and the $10 interest income in Box 2
The VA 1099 G/INt has $0 in Box 1 (although $100 was refunded), and the $10 interest in Box 2

From the total $220 refunds and interest received in 2013 from tax year 2010, what amounts need to be included in our 2013 income and where should this be included on Form 1040?

Sincerely appreciate your help!