I’m a CA res. Got a K-1 for a rental prop LLC: prop is in AZ but LLC is in DE. No K-I income. K-1 info is in my Fed and CA returns. Do I need to file DE state return?

[CarolynM · Accepted solution]

No, if there was no income from DE sources, you do not need to file a DE return. Even if there was income, you would pay AZ taxes, not DE. 

Here is the language from their instructions:

Non-Residents – File a tax return if you have any gross income during the tax year from sources in Delaware. 

Source: https://revenue.delaware.gov/services/current_pit/TY17_booklet_nr.pdf