You want the legal definition of nonresident adjusted gross income?
(a)Items included in New York adjusted gross income.
The New York adjusted gross income of a nonresident individual includes all items of income, gain, l...
In practice, this means that anything that is derived or connected to NYS sources that end up on the federal return, becomes part of the NY Adjusted Gross Income.
In the New York interview in TurboTax, you are asked to allocate income items to New York sources. These entries will go in to the makeup of the NYSADJ.
Perhaps these paragraphs from the NYS Instructions will help
Your New York adjusted gross income is your federal adjusted gross income after certain New York additions and New York subtractions (modifications).
New York State taxes certain items of income not taxed by the federal government. You must add these New York additions to your federal adjusted gross income.
Similarly, New York State does not tax certain items of income taxed by the federal government. You must subtract these New York subtractions from your federal adjusted gross income. See below and Form IT-225, New York State Modifications, and its instructions.
As for bringing your NYS tax to Delaware, I would have thought that that was done automatically if you do NYS first, then DEL.
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