Thanks for the quick reply!
That's true, Line 6 is her Connecticut AGI, but then Line 7 is the greater of Line 5 or Line 6 and it's taking Line 5, which is her Federal AGI. (Says CT AGI, but line 1 was Fed AGI, added back in some interest (line 2) that the Feds didn't tax, subtracted some dividend (line 4). It's basically her Federal AGI still.
Income tax is taken on Line 7.
