What figure should be entered into "total 5% income", total income that you're being taxed 5% on or 5% of your income?

Yes. You're correct in understanding that since your husband is getting a refund of the $150 paid to Rhode Island (RI), no credit will be available on your Massachusetts (MA) return because no taxes were ultimately paid to RI.

The 5% income refers to taxable income sourced in RI for the year and not combined MA and RI income. The second part of your question deals with tax liability in RI. Since there's no tax liability, that answer is "0".

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@DW448

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