I'm trying to navigate the state tax filing requirements for a Delaware-registered LLC which operates in Pennsylvania and serves clients in DE, PA, and a foreign country. I'm the sole member, residing in Maryland.
Here are the specific points I'm seeking clarity on:
- State Tax Filings: Do I need to file state taxes in Delaware, Pennsylvania, and Maryland separately, because of the client's location, my company's operation location, and my residency?
- Apportionment of Income: If the answer to above question is yes, does the income reported in DE and PA's state tax filing allocate the company's profit based on the source of income (DE, PA)?
- Reciprocal Agreements: I'm aware of the reciprocal agreements between PA and MD for individuals who live in one state and receive wages from another. Is there a similar provision that applies to LLC income, where the owner resides in one state and the business operates in another?
Thank you in advance for your assistance and guidance.
