Thank you! That is very helpful. So if I use your allocation method, even states where I have a loss would be allocated some of the net profit based on the % of gross income earned. This could open me up to filing in every state. I have very clean books that break down state by state. Most states would net zero or negative, some states have a threshold for filing and other states want me to file regardless, which seems silly if I am net negative. I am struggling with the proper method for allocation. I really don't want to filein 12 states when I only really made money in 2.
