DavidS127
Expert Alumni

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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