Non-resident Connecticut summer job - Student in Texas with income there as well

[RTU]

I'm helping my daughter with her taxes. She's a college student and resident of Texas, but worked for 12 weeks in Connecticut for a summer job. I know she needs to pay Nonresident taxes in Connecticut for her earnings there. TurboTax is using her total AGI (uses AGI from 1040 line 11), then says it's more than her CT earnings (because it's the sum of the CT earnings and  TX earnings). And it looks like she's being taxed on the total earnings for the year. 

I thought she was only supposed to be taxed on what was earned in CT by CT? I did indicate what was earned in CT and what was earned in TX when asked. Is there something I'm doing wrong here?

At the top is says (2024 resident status: Y Nonresident: N Part-Year Resident)

[TomD8 · Accepted solution]

The CT non-resident tax return, CT Form 1040 NR/PY, uses the taxpayer's federal AGI to calculate the CT tax rate, but then applies that rate only to the taxpayer's CT-source income.  Line 6 of the form separates out the CT-source income.

https://portal.ct.gov/-/media/drs/forms/2024/income/ct-1040nrpy_1224.pdf?rev=60aaf2544d6947c3aa187be...

[RTU]

Thanks for the quick reply!

That's true, Line 6 is her Connecticut  AGI, but then Line 7 is the greater of Line 5 or Line 6 and it's taking Line 5, which is her Federal AGI. (Says CT AGI, but line 1 was Fed AGI, added back in some interest (line 2) that the Feds didn't tax, subtracted some dividend (line 4). It's basically her Federal AGI still. 

Income tax is taken on Line 7. 

[RTU]

I just went through all the "mathematical gymnastics" as my dad used to call them and figured out what they're doing. I understand it now. They figure the tax on her Federal AGI and then take the percentage of what she earned in CT on that tax number. 

Took a cup of coffee and some Excel with her numbers to figure things out...

Thanks again!