form 8959 for income below $50K

If I am correctly understanding, form 8959 is for incomes over $200K. Why would one be filed for someone making below $50K? Was this an error? Any insight will be greatly appreciated!

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Check your entry for box 5 on your W-2. Check for any typos and commas.

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I'm employee of one company,worked in 5 states,W2 provided by employer has several tables with all states, what value should I write at:state portion of income question?

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form 8959 for income below $50K

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