Where do I file

[globug666]

I have a LLC that was formed in MD.  I made an S election for it to be treated as a S Corporation as of 1/1/2022.  I moved to GA on 2/1/2022 and all income from the LLC was made in GA.  Do I file a S Corporation in MD and in GA for 2022?

[Carl]

The 1065 is filed with the IRS and the state the S-Corp is registered in if that state requires it. That's it. The k-1's issued by the S-Corp is filed on the personal tax return of the recipient of the K-1, as well as the resident state of that owner, if their resident state also taxes personal income. (GA and MD do tax personal income)

So if you moved from MD to GA during the tax year "and" GA became your resident state, you'll be filing a part-year resident state return with both MD and GA.

[Anonymous_]

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@Carl wrote:

The 1065 is filed with the IRS....

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If the LLC is a single-member LLC (which appears to be likely), then a 1065 would not be filed at any time.

Further, since an S corporation election was made for the LLC, Form 1120-S would be filed.

[globug666]

A S corp I know has to be filed, which is a 1120S.  All income was earned in GA - none in MD.  My question is since the LLC is registered in MD and no income was made there, do I allocate the income to GA and none to MD and file a S Corp return in both MD and GA?  I am a bit confused on your answer.

[Anonymous_]

You will have to file the likes of an annual report, but you will file returns in states in which your entity actually does business.

[globug666]

So are you saying a S Corp in GA?  You are very vague on your answer.  I am just trying to determine where I file the return or the business. 

[Anonymous_]

If business was conducted in both states in 2022, then a return will have to be filed in both states (assuming the filing threshold has been met).

Thereafter, the LLC/corporation would not be required to file an income tax return in a state in which it is not doing business.

[globug666]

I am not sure if you read before you reply.  I said it was formed in MD and registered there, I never had any income in MD only GA.  I moved before I had any income from MD to GA.  My confusion is if I file in MD(since the LLC is registered there) and a S Corp in GA since all income was derived in that state.

[Anonymous_ · Accepted solution]

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@globug666 wrote:

I am not sure if you read before you reply.

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Similarly, I am not sure why you cannot comprehend what I wrote.

To elaborate, there is no need to file a state income tax return where you are not employed, or you or the entity does not do business. If there was no MD source income, then there is no need to file a tax return for that state. 

Again, since the LLC was formed and is currently registered in MD, you will almost certainly have to file an annual report with that state. You may also have to register the entity with GA.

[globug666]

Thank you for your professionalism.(sarcasim)  I had listed everything in my initial post and never mentioned a 1065(partnership) ever and you initially provided me with some crazy explanation.   Another reason never to use Turbo Tax again, their Champs are just not that bright after all.

[Anonymous_]

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@globug666 wrote:

I had listed everything in my initial post and never mentioned a 1065(partnership) ever and you initially provided me with some crazy explanation. 

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That initial post was not mine; it was a different Champ (look at the name in the heading).

Not that I am faulting you or anything, but you did post somewhat of a snarky first sentence, "I am not sure if you read before you reply." in one of your posts. Of course, I read all of your posts and responded accordingly.