Column E is California source income. You didn’t mention who is claiming the treaty exemption. It would be $0 if it is from Illinois income and unchanged if from CA income.
Only me is claiming the tax treaty exemption in the joint federal tax, and all the tax treaty exemptions are received by me from Illinois source (i.e., my university in Illinois). My wife, the resident alien, is the primary taxpayer in both our joint federal tax return and joint CA tax return and I am listed as her spouse such that she can claim me, the nonresident spouse, as a resident for tax purposes. Is it correct?
@ErnieS0
