M1CR表格的适用说明是：
Who is Eligible?
You may be eligible for the credit for income tax paid to another state if:
• you were a Minnesota resident for all or part of 2011; and
• you incurred 2011 income tax (including tax withheld) for Minnesota
and for another state on the same income.
但在M1的instruction上面说的是：
If you were a Minnesota resident for all or part of 2011 and you paid income
tax both to Minnesota and to another state on the same income, you may be
able to reduce your tax.
M1CR说的是Incurred，而M1说的是paid，confusing了。
我的收入就是暑期实习收入，全部都是外州取得的，没有纳过明州的税。
