...and to make matters worse, if you had both spouses as PA Res and both with DE sourced income, you can only use G-L for one taxpayer;  so if they efile a joint fed return, now you have to maually file separate DE returns to identify their DE tax liability at the individual level so you can accurately calculate G-L for each taxpayer.  By the way, all of the above has to be done manually with all kinds of manual attachments.

No AI in DE and PA.  Ugh!!!!