Non-resident state returns

[anza]

I am a limited partner in a few LLCs that own commercial properties in a few states where I am not a resident.  I have received non-resident K-1s for these other states.  Do I need to file non-resident state tax returns using the information on these K-1s?   

Can you only offset passive losses against passive gains for properties in the same state on a non-resident state return?  

If non-resident returns do need to be filed, what would you recommend if someone hasn't filed them in the past?  There have been mostly passive losses from the properties so far.  

Thanks  

[PatriciaV]

Yes, you need to file a return for any State where you earned income sourced in that state. Some states have minimums, so you might search in your browser for the particular state and "who must file."

Passive gains & losses offset on your federal return without regard to the source of that income. For a particular state, however, the offset would be specific for that state.

If you have never had taxable income for a state in prior years and had only passive losses to carry forward, you may include the total carryover on this year's return. However, if you had a mix of gains & losses over several years, you may need to retroactively file state returns for those years.

[anza]

Most of the properties are in one state in which I'm not a resident.  I get several different K1s for the properties in this state.   Do I base the amount of passive gains or losses on the line in the state K1 that's titled, "Net income or loss from rental real estate activity"?  Or from the line under Reconciliation of Partner’s Capital Account that's titled-  State "net income for the year"? 

Whichever line on the K1 I'm supposed to take the passive loss amount from, when I combine the amounts on these different K1s I've only had passive losses to carry forward each previous year.   So this means, I could put the total amount of the carry forward that's accumulated over the last several years on the state's non-resident return?  Where would I put it on the return?  

Only one of the properties is located in the state where I reside.  So far all of the passive losses, though, have been carried forward on my state return by turbotax.  Would I need to deduct those passive losses that have accumulated from non-resident states this year on my state return?  If so, how would I go about doing this?   Or is there some other way I should handle this? 

Thanks for all your help!