Thank you for your reply.  It is a questionable issue.  He made 260K in total and 195K of that was earned while an IN resident working in IL.  No question regarding the IL 1040 since IL taxes your income no matter where you live.  He owes 9936 to IN but if I can take the credit on the IN Sch G tax would drop down to 3600.  Proseries did not bring up the Sch G automatically which concerned me.