You are required to report your federal AGI on a nonresident California return to calculate the tax. You then apply the California income ratio to determine the tax due. If you reported CA AGI of $25XXX you underreported the income. The $25XXX is California source income, not the CA AGI.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
