I am filling a 540NR form for 2014, for California. Line 33 says:
"CA Standard Deduction Percentage Divide line 32 by line 17. If more than 1, enter 1.0000"
Line 32 is the CA adjusted gross income, and is $8,521. Line 17 is equal in my case to line 13 and is the federal adjusted gross income. For me, it's $0. I get it from my 1040NR-EZ form, and it is because all of my income is under "Total income exempt by a treaty from page 2, Item J(1)(e)" (line 6 in 1040NR-EZ for 2014).
Obviously I have a mathematical problem since I can't divide $8,521 by 0. What should I write?
Also, does that mean there is a conceptual problem with submitting this form? I have state taxes reduced in 2014 and I believe I should get a refund.