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Business & farm
The 1065 is filed with the IRS and the state the S-Corp is registered in if that state requires it. That's it. The k-1's issued by the S-Corp is filed on the personal tax return of the recipient of the K-1, as well as the resident state of that owner, if their resident state also taxes personal income. (GA and MD do tax personal income)
So if you moved from MD to GA during the tax year "and" GA became your resident state, you'll be filing a part-year resident state return with both MD and GA.
May 2, 2023
5:13 PM