you are a nonresident in these other states. each of these states that has an individual income tax has its own filing requirements for nonresidents. you'll need to check them out. what about if there is a loss showing for the state? good question. some states will allow a nonresident to carry forward a business NOL. others do not. by being able to carry forward the NOL, you may be able to use it to offset future gain reported in that state. another reason to possibly file, is that the partnership was required to withhold state income taxes for its non-residents and the only way to get it back is to file. In practice, if there is only a few $ of income in a state, and/or no state income taxes withheld the assumption will be made by the tax preparer that no return is required.
