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State tax filing
For Example 1, you file a nonresident return in state C.
For Example 2, you file a nonresident return in each state where rental property generated income, and any state where the rental activity generated a loss if that particular state requires a tax return whenever a rental activity is carried on in that state.
For Example 3, it depends on the state. Most states require a nonresident return only when there is income, but the requirements vary by state.
I would also recommend reviewing the rules for the state in which each LLC is "based", in case that particular state taxes partnership/LLC income reported by the LLCs operating in that state.
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‎June 4, 2020
1:39 PM