Final K1 form 1041

[daniel_b_curtis]

My question is at the end of this post.

Background:

My mother died in 2022 in Indiana.  I have received 2 Indiana K1s.  I have not lived or worked in Indiana for 40+ years.

I currently live in Oregon and have for about 10 years. 

Details:

For the first first Indiana K1, Part 1 line 11 "Amount of Distribution" is 1847.00

The 'Adjusted Gross Income" (Part 4, line 9)  is -153. All other values are 0 except for part 3, line 10 with 153, and line 11 with -153.

For the second Indiana K1, Part 1 line 11 "Amount of Distribution" is 1359.00. All the other lines are blank.

My Question:

Do I need to file an Indiana state tax return as well as my Oregon state tax return?

[hbl3973]

daniel_b_curtis,

Is the K-1 you are asking about a K-1(1041) [estate form] or a K-1(1065) [partnership form]?  If the former, you report it on your own income tax and would need to file in Indiana only if the K-1 somehow showed state income tax withheld that you want to claim.  Reading between the lines, though, it sounds more like a K-1(1065).  What were the two made out to?  Your mother, your mother's estate, your name?  

[hbl3973]

Also, if the K-1s are yours, Indiana and Oregon have a reverse credit arrangement so that you only pay taxes on that income in your state.  See https://cs.thomsonreuters.com/ua/ut/cs_us_en/states/iin/faq/credits-taxes-pd-to-other-states.htm