In general, a partner would consider filing a state tax return only if the Schedule K-1 reported income sourced in that state. However, every state has its own requirements regarding income earned by nonresidents. It would be the partner's responsibility to investigate the filing requirements for that state and decide whether they should file a state return.
This article provides links to States with income tax: State Departments of Revenue
For Rhode Island, a nonresident individual with income connected with Rhode Island sources must file a Rhode Island individual income tax return. See RI-1040NR NonResident Return Instructions (2024) (PDF).
When you file the LLC tax return, be sure the Schedules K-1 come with additional information about states where the partnership operates and generates income. This will inform the partners on what state returns they may need to file.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
