Have a Finance Question? Ask a Financial Expert Online.
Neither. However, depending upon the reconciling items for LA, it is possible that line 3 of Schedule G would agree to Line 30 of Form 1120, but note that Schedule G is only completed if you are apportioning income among two or more states. "(Schedule G is required if Form CIFT-620A, Apportionment and Allocation Schedules are filed with this return.)"
The LA return is pretty good as to which lines on the return should agree to which other lines on the return & it's schedules should agree with one another. For example, in the taxable income lines comparable to those that you are referring to, on page 1 of the Form, Line 1A should agree to either CIFT-620 Schedule D, Line 13 OR from CIFT-620A Schedule P, Line 31.
It is reconciling to the LA tax return. Is there a particular issue in the reconciliation process that you are trying to solve? As you state, Schedule H line 10 does not refer to another line in the return, so I'm not sure what (or why) you are trying to agree that particular line to something else? There are enough other lines that reconcile back & forth to highlight anything that is out of whack or out of balance.