Each state handles non-resident income a little differently. For Minnesota, the starting point is the Federal Adjusted Gross Income (AGI) which includes all income regardless of where it was earned.
Then, for Minnesota non-residents, there is an adjustment made before the income tax is calculated. The adjustment is made on Line 13 of the Minnesota Form M1. From the 2022 Minnesota Individual Income Tax Instructions, "Line 13 —Part-Year Residents and Nonresidents (Schedule M1NR) -- Your tax is determined by the percentage of your income that is assignable to Minnesota."
You should see a Form M1NR included as part of your Minnesota return where the income is divided between Minnesota source and non-Minnesota source income. This is where the fact that not all of your income is from Minnesota is taken into account.
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