Column B in the "Other State Income and Tax Smart Worksheet" on the Schedule G-L is the portion of the amount in Column A that applies to the owner of the credit being calculated. Since you are the only one with DE wages, the entire amount shown in Column A belongs in Column B in that worksheet.
A Schedule G-L is required for each spouse who has non-resident income being double taxed; so if your spouse had a portion of the DE compensation shown then the Column B amounts would be apportioned on each G-L.
Doesn't answer the question.
Taxpayers are PA residents, but William works in DE and there is no reciprocal agreement between DE & PA. The non-resident state's (DE) W-2 has the DE wages listed, in # 1 and 15 which is net of the 408p savings.
PA tax law does not allow 408p savings to be deducted from the wages on the PA-40 tax return. But the PA Schedule G-L automatically posted the net of 408p amount in item A. So, the 408p amount is not included on the Schedule G-L. PA said the Schedule G-L is not correct and disallowed the entire DE income tax credit effectively causing these wages to be taxed in both state. To correct this problem should the 408p amount (W-2 12s) be manually added to the PA Schedule G-L? If so where and how?