Nonresident state tax returns typically calculate tax based only on the income earned within that state. This is different from resident returns, which usually tax all of your income—regardless of where it was earned.
Because nonresident returns only tax income earned in that specific state, you generally cannot claim a credit for taxes paid to another state on a nonresident return.
Important: The credit for taxes paid to another state isn't simply a benefit for having paid taxes elsewhere—it’s intended to prevent double taxation on the same income. If the income was only taxed by one state, the credit typically does not apply.