Farm LLC, Schedule K-1, Form 1065 came attached with multiple state K-1 forms

[ajbaumann]

I live in Arizona, and in 2021 we became a limit partner/LLC member of a LLC based out of Delaware which owns a single farm in the state of Washington and is managed by a management company.

The accounting firm used by the management company, sent the Schedule K-1 (Form1065) as well as a Schedule K-3 (Form 1065) for the federal taxes.  However, in addition, attached at the end of the document was a IT-20S/IT-65 for the state of Indiana, a Schedule NJK-1 for the state of New Jersey, a IT-204-IP New York Partner's Schedule K-1 for the state of New York, OK-K-1 for the state of Oregon, and a PA Schedule NRK-1 for the state of Pennsylvania.

For this year there were only ordinary business losses.

As a resident of Arizona in a Delaware based LLC owning a farm in Washington, should I be filing a non-resident tax return in each Indiana, New Jersey, New York, Oregon, and Pennsylvania with only losses this year?  In future years when there is income should I expect to file taxes in those states?  

[Mike9241]

being a resident of AZ with a farm in Wa has nothing to do with whether you have to file in those other states. the reason you would file is

1) because the farm did business in these states which subjects you to their non-resident filing requirements. each of these states has different criteria for who has to file. some may require filing even with losses others may not

2) some or all of these states allow an NOL carryforward so if you don't file then in a year the LLC has income it may be too late to file for the NOL: year and thus lose it.

3) even with income each state has different filling requirements and thus you may not be required to file because the income is below their threshold

4) all over time filing requirements can change.

hopefully, others can provide info on filing the nonresident state returns  and NOL carryforwards