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Level 2
posted Aug 22, 2023 1:35:40 PM

K-1 for Non-Resident State

I am a full-time resident of California, but have K-1 income and K-1 losses from a Limited Partnership in New York.  Do I need to file taxes in New York State as well as California and Federal?  If so, how do I tell California that I'm paying taxes on that income in New York (or, conversely, if I report as income on my California return, how do I tell New York that I paid taxes on it in New York)?

 

Also, if I DO have to file a New York return, how do I tell them that I paid state income tax for my non-K-1 income in California so they don't charge me taxes in New York for that income?

 

I'm using TurboTax Home and Business, but don't want to pay for 2 States if I can avoid it!

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1 Replies
Level 15
Aug 25, 2023 6:57:22 AM

Non-residents of New York are subject to NY income tax on NY-source income.  This web reference details what is considered to be NY-source income:

https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/pit/ny_source_income_nonresident.htm

 

Your home state of CA can tax ALL your income, regardless of its source.

 

If you are subject to NY income tax, you must file a non-resident NY tax return in addition to your home state CA tax return.  CA will give you a credit for the taxes paid to NY on any income that is taxed by both states, so in effect you won't be double-taxed.  With TurboTax, you should complete your non-resident tax return before your home state tax return.  The program will then calculate and apply your credit.