This does not make sense. Helping someone fill out a schedule PN . They are non resident for that state. But they are going through a worksheet that compares column A and column B. Column A is the total income from all sources, and a column B is the amount of column A that is attributed to that state.
So they have real estate income from different states including this one.
Column A - total income from all real estate rental = $30,000
Column B - total income from real estate "attributable" to this state = $10,000 (does attributable mean how much rental income they received from 1099 from this state)?
to get the nonresidence taxable income percentage, they ask you to divide total amount from Column B / total amount from Column A so if that is the case then,
10k / 30k = 30%
You then have to multiply the tax payer's federal AGI minus states itemized deductions amount, and multiply by this 30% to get the states taxable income. Then multiply by 5% to get the amount of state income tax due. A non-resident shouldn't owe any tax due if all they got was rental income and they didn’t even live there.
