Multistate double tax amount calculation

I live in DE and work in PA. My W2 shows different state wage in box 16.

 

For 2025, the number in box 1 matches the number in box 16 of DE portion. PA box 16 shows a higher amount than DE. 

 

In 2024, the number in Box 1 does not match box 16 of either DE or PA.

 

PA shows a higher amount on box 16 than DE in the W2 for both years. Other than the W2 age, I have some interest income that gets added to DE income.

 

  • How should I calculate the double- taxed income in order to claim the credit on taxed paid to PA? Is it the minimum of box 1 , box 16 of PA and box 16 of DE W2?