Do I have to file a non-resident tax return in Arizona if a partnership K-1 listed rental income from Arizona

Forum|Forum|7 years ago
June 6, 2019
2 replies
46 views

I received a K-1 from an LLC partnership that listed rental income from Arizona. We also received a Non-Resident (NR) K-1 that also listed this income for each partner.

As partners do we have to file a non-resident return in Arizona in addition to our own home state individual return?

TurboTax Premier Windows

maglib

Level 11

In the state of Arizona, individuals must file a tax return if they are:

single, married filing separately or head of household and the Arizona Adjusted Gross Income (AAGI) is at least $5,500, or the Gross Income (GI) is at least $15,000;
married and filing jointly and the AAGI is at least $11,000, or the GI is at least $15,000.

Non-Residents

In the case of nonresidents, A.R.S. § 43-1091 provides that Arizona gross income includes only that portion of federal adjusted gross income which represents income from sources within this state. Income of a nonresident from the wages or salary received by the nonresident employee who is in this state on a temporary basis for the purpose of performing disaster recovery from a declared disaster during a disaster period as defined in section 42-1130 is not considered income from sources within this state.

For Arizona income tax purposes, A.R.S. § 43-104 defines the term “nonresident” to mean every individual other than a resident.

Arizon section 43-1411. Partnership, individual partnership liability

An individual carrying on a business in partnership shall be liable for income tax only in his individual capacity.

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Dave61948

Level 2

Is this still in effect for 2022 filings?

We did Federal on TurboTax with no issues. We live in Texas and have a small condo in AZ. Down for Maint some this year and the rental income is just below $15000. Does that mean we don’t have to file an AZ non resident return this year?

thanks

Dave K