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 US-China tax treaty since I am a student and hence I still satisfy with the exception of the saving clause of US-China tax treaty. For clarification, let me say it in my way: for example, the original CA amount is all the income earned by my wife when she is a (part year) resident in CA, which is $A. And my tax treaty exemption from Illinois is $B. Then after we report the tax treaty exemption in our joint CA state tax return (i.e., added them back in line 1 Column C), the line 1 Column E should still be $A since the $B is not CA source income. Is it correct?
@ErnieS0
Just send it again in case you miss my reply 🙂
