line 26 is always smaller than (or equal to) line 27.
Note that there is an unnumbered line between lines 27 and 28. There you put the result of line 26 divided by line 27, a decimal (fraction/factor), less than or equal to 1.
Line 28 is that fraction multiplied by line 25. That is your non resident tax credit.
I tested it in desktop Deluxe, it's working correctly.
Ohio does a convoluted tax calculation for non-residents/part year residents. It calculates tax on total income, then it calculates a non resident/part year resident credit, which it subtracts from the tax it calculated on the total income. The credit is calculated as your non-Ohio income divided by Total adjusted Income multiplied by the total tax. TurboTax (TT) does this by allocating your income as either Ohio or non-Ohio. W-2 income will be allocated by the state name abbreviation shown in box 15 of your W-2. TT will ask you, item by item, in the state section, how much of your other income is Ohio or non-Ohio income.
