RCW 82A.04.363: Taxable income—Standard deduction—Adjustment for nonresidents.

The deduction from Washington base income allowed under RCW 82A.04.360 for individual taxpayers who are not residents of this state for the entire taxable year must be reduced by multiplying the amount of the deduction by a fraction. The numerator of the fraction is the individual's Washington base income. The denominator of the fraction is the individual's federal adjusted gross income from all sources. The fraction may never be greater than one.