Schedule K-1 Form 1065 Non-Resident State Income Tax

[FlyingAv8or]

I was a member of an LLC that issued a Schedule K-1 Form 1065 showing distributions of $1,647 in box 19 and a net rental income loss of $560 in box 2.  The LLC is established in the state of Missouri; however, I live in the state of Oklahoma.  Do I need to file a separate state non-resident income tax with the state of Missouri or just a resident state income tax with Oklahoma?

[ThomasM125 · Accepted solution]

Non-residents of Missouri only have to file a return there if your income from Missouri sources is over $600. Since your rental income is less than that, you would not be required to file a return there from what you describe. The distributions are not considered income. You can read more here:  Missouri tax filing requirements

Per the Missouri Department of Revenue:

[FlyingAv8or]

Hello ThomasM125,

Thank you for taking the time to respond to my question as well as thoroughly answering the questions I had regarding my taxes.  I really do appreciate it, thank you again!