Do I have to file in Florida, and may I deduct North Carolina?

[corakeen]

Two questions. 1. I live in New Mexico, and I have $350 in K-1 income from Florida; is this a de minimis amount so that I do not have to file in Florida? Question 2: I paid property taxes on two vacant, non-income pieces of real estate in North Carolina. Can I deduct those on my federal return? 

[BobinCT · Accepted solution]

Florida doesn't have an individual income tax so you do not have to file a FL return.

The property taxes are deductible on your Federal return (assuming you itemize).