Thank you for replying.
Column E is wages earned in California as a resident or earned in California as a nonresident. The employer contribution on a Nebraska W-2 is not California income. Line 12 of the 540NR shows total $5,200 is added to Federal adjusted gross income to calculate CA adjusted gross income, itemized deductions and total taxable income. That accounts for column C on the wage line of the schedule. Column E should a second $5,200 added to California income resulting in overstatement.
The total on Line 32 should match CA wages on Line 12, which is $423. Instead Line 32, is populated with the additional $5,200 from the Sch CA (540NR) that should not be there.
