I have a client who is full year resident of WA, no state tax.  He has (4) W-2s, one from WA and three from other states with state tax.  Two of the states took sales tax that the returns are showing to be refunded as they should.  The third state, OR, took no state sales tax from his wages and I have marked the program that he is a non-resident of OR.  Despite that no matter how I enter his W-2's or how I source the income, etc, that Oregon return is indicating he owes sales tax with a penalty when it should not be.  I am also quite confused by the instructions for entering the multi-state W-2's following the instructions to keep coming up with the same result.  Can somebody please tell me what I am doing wrong and walk me thru the inputting of the information to get the correct result.  He should not be owing any OR state taxes as a non-resident I have been told by several sources.  Are they wrong, am I wrong?  HELP!!