itonewbie
Level 15

I think you're confused.  What you see is not WV taxing the entire AGI.  Instead, it's WV computing NR income tax on an as-if basis and prorating the tax for NR-WV income.  See these on the WV return and follow the money:

  • Sch A (Form IT-140)
  • IT-140, Line 8
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