Source: US. Bureau of Economic Analysis
Release: State Personal Income (Quarterly)
The adjustment for residence consists of adjustments for border workers: income of U.S. residents commuting outside U.S. borders to work less income of foreign residents commuting inside U.S. borders to work plus certain Carribean seasonal workers.
US. Bureau of Economic Analysis, Residence Adjustment in Iowa [IAEADJ], retrieved from FRED, Federal Reserve Bank of St. Louis; https://fred.stlouisfed.org/series/IAEADJ, October 27, 2016.