Hi -

Our partenrship is based in NY but we have member from
several other states (CA, IL, NC and AZ). Do we need to
file any state taxes other than in NY? I think some states
require a filing if any partner lives in their state - but
how do I know which ones require it?

Mike

Mike,

The best source of information about your state's requirements for the
state partnership tax return is the Office of Secretary of State, the
Commerce Department, and/or the Department of Revenue. Each state has
different rules - it is a mess.

--Ion

Here's a link to a site with links to all the state tax
departments.

http://www.taxadmin.org/fta/forms.ssi

You will have to check each state individually. As best I
can tell (I would NOT rely on my opinion), CA, NC and AZ
only tax resident partnerships (not you) and non-resident
partnerships which conduct business within the state. I
don't believe that investing constititutes conducting
business. I can't figure out the IL instructions. Check with
your own tax professional for a reliable opinion.

BTW, NY does require you to file IT-204 if you have NY
resident partners, regardless of where the partnership is
registered.

Ira Smilovitz

Michael T. Rosenthal wrote:
> Hi -
>
> Our partenrship is based in NY but we have member from
> several other states (CA, IL, NC and AZ). Do we need to
> file any state taxes other than in NY? I think some states
> require a filing if any partner lives in their state - but
> how do I know which ones require it?
>
> Mike

Does CA partnerships have to file or not???

-----Original Message-----
From: club_cafe-owner@bivio.com [mailto:club_cafe-owner@bivio.com]On
Behalf Of Ira Smilovitz
Sent: Sunday, April 14, 2002 7:39 PM
To: club_cafe@bivio.com
Subject: club_cafe: Re: Multistate Club Tax Question


Here's a link to a site with links to all the state tax
departments.

http://www.taxadmin.org/fta/forms.ssi

You will have to check each state individually. As best I
can tell (I would NOT rely on my opinion), CA, NC and AZ
only tax resident partnerships (not you) and non-resident
partnerships which conduct business within the state. I
don't believe that investing constititutes conducting
business. I can't figure out the IL instructions. Check with
your own tax professional for a reliable opinion.

BTW, NY does require you to file IT-204 if you have NY
resident partners, regardless of where the partnership is
registered.

Ira Smilovitz

Michael T. Rosenthal wrote:
> Hi -
>
> Our partenrship is based in NY but we have member from
> several other states (CA, IL, NC and AZ). Do we need to
> file any state taxes other than in NY? I think some states
> require a filing if any partner lives in their state - but
> how do I know which ones require it?
>
> Mike

If you are a CA partnership you must file in CA. If you are
not a CA partnership, but just have a CA partner you do not
need to file in CA.

Hope this helps

Jay wrote:
> Does CA partnerships have to file or not???
>
> -----Original Message-----
> From: club_cafe-owner@bivio.com [mailto:club_cafe-owner@bivio.com]On
> Behalf Of Ira Smilovitz
> Sent: Sunday, April 14, 2002 7:39 PM
> To: club_cafe@bivio.com
> Subject: club_cafe: Re: Multistate Club Tax Question
>
>
> Here's a link to a site with links to all the state tax
> departments.
>
> http://www.taxadmin.org/fta/forms.ssi
>
> You will have to check each state individually. As best I
> can tell (I would NOT rely on my opinion), CA, NC and AZ
> only tax resident partnerships (not you) and non-resident
> partnerships which conduct business within the state. I
> don't believe that investing constititutes conducting
> business. I can't figure out the IL instructions. Check with
> your own tax professional for a reliable opinion.
>
> BTW, NY does require you to file IT-204 if you have NY
> resident partners, regardless of where the partnership is
> registered.
>
> Ira Smilovitz
>
> Michael T. Rosenthal wrote:
> > Hi -
> >
> > Our partenrship is based in NY but we have member from
> > several other states (CA, IL, NC and AZ). Do we need to
> > file any state taxes other than in NY? I think some states
> > require a filing if any partner lives in their state - but
> > how do I know which ones require it?
> >
> > Mike

Thanks, Ion. -- it is a mess.

Ion Yadigaroglu wrote:
> Mike,
>
> The best source of information about your state's requirements for the
> state partnership tax return is the Office of Secretary of State, the
> Commerce Department, and/or the Department of Revenue. Each state has
> different rules - it is a mess.
>
> --Ion

Thanks Ira. Your opinion confirms mine - so that makes me
feel a bit better.

Ira Smilovitz wrote:
> Here's a link to a site with links to all the state tax
> departments.
>
> http://www.taxadmin.org/fta/forms.ssi
>
> You will have to check each state individually. As best I
> can tell (I would NOT rely on my opinion), CA, NC and AZ
> only tax resident partnerships (not you) and non-resident
> partnerships which conduct business within the state. I
> don't believe that investing constititutes conducting
> business. I can't figure out the IL instructions. Check with
> your own tax professional for a reliable opinion.
>
> BTW, NY does require you to file IT-204 if you have NY
> resident partners, regardless of where the partnership is
> registered.
>
> Ira Smilovitz
>
> Michael T. Rosenthal wrote:
> > Hi -
> >
> > Our partenrship is based in NY but we have member from
> > several other states (CA, IL, NC and AZ). Do we need to
> > file any state taxes other than in NY? I think some states
> > require a filing if any partner lives in their state - but
> > how do I know which ones require it?
> >
> > Mike