State tax filing

Upon debating myself with opinions between @BillM223 and @RobertB4444, I'd like to say if the CA tax due

are big, I would agree, probably more intuitively, HSA from out of state shouldn't be added in CA return๐Ÿ‘. But if difference by adding back Ohio employer HSA contribution is small, I would add it to 540NR to save me from being audited trouble ๐Ÿ˜…

Appreciate the detailed examples !