I have two questions.

We have a member out of state, for a club residing in
Illinois. My question is regarding income allocation. My
understanding is that since the partnership is an Illinois
entity, just as an individual in Illinois, that all income
and expense is allocated to Illinois. So I fill out the
non-resident section and say that all the income/expense is
Illinois, right?

Also. we had two members withdrawl through the year. When
it asks for %share of the club on the Illinois form, do I
use the before termination or year end numbers from the
federal K-1? I assume I use the before termination numbers
so they add up to 100%.