USA Calculating

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On line 2A, a tax payer must report his/her tax free income without any detail.

I believe this number is computed by summing up all the values for tax free income on the 1099s. This number appears on line 8 of the 1099-INT. You then add to that the values on line 11 of the 1099-OID which represents accrued tax free income. You then subtract the values on line 6 of the 1099-OIDs which represents premiums you paid.

Do I have that right? The reason I ask is that I am doing a tax return with software and I do not understand how the software is produces the number it does.

Note: I live in the United States
 

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