I have a client with a W2 with wages from two states (AL and PA)

The AL wages + PA wages are more than Federal wages

In prior years the prior accountant included all state wages as income on the home state of Alabama.

For instance if Federal wages were 100,000 and AL wages were 10,000 and PA wages were 120,000 then the total wages shown on the Alabama Return was 10,000 plus 120,000 totaling 130,000.

Is this correct? I know in Alabama the resident is taxed on all of their income - but it doesn't seem right to include MORE wages on Alabama just because PA may not allow the same deductions for 401k etc. ??