Column 1 - state abbreviation
Column 2- gross earnings in state in column 1
Column 3 -column 2 divided by federal agi from federal 1040
Column 4-Federal Income Tax x ratio in Column 3
Column 5 - Column 2- column 4=column 5
Column 6 - Column 5 divided by Line 10 of your Louisiana Income Tax return (Louisiana Tax Table Income)
Column 7 - Column 6 x Income Tax on Louisiana return line 11
Column 8 - tax paid to other state (be sure to deduct any refund)
Column 9 - Lesser of column 7 or column 8
