Thank you, qbteachmt,

So, maybe I report the W-2 line 1 wages as CO wages on line 16 and the NE wages on line 16 AND not worry about the state allocation worksheet showing the total wages allocated to CO. Then, I manually adjust that on the 104-PN nonresident/part-year resident form?

I'll see if that works.

It still doesn't make sense that the state allocation worksheet allows the allocated amounts to be greater than the federal amount. Oh well, I guess that's how PS works.

Thanks for your help.