Correct. NJ uses this comparison to prorate the amount of NJ tax on your income. NJ will calculate what it would tax all of your income, and then will prorate the amount of NJ tax to the percentage of income you actually earn in NJ. Thus, the Federal amount (or the NJ calculation of the Federal amount, which can include a few extra items in taxable income), does get reported in column A of Form NJ1040NR
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