no, the s corp wouldn't file in any of these states if it weren't for the partnership it is invested in generating the state info.  The scorp is the remnant of a buy out where some cash was received as well as the interest in the partnership.  It doesn't have any business activity but only acts as a passthrough for the partnership.  I inherited this and there was some reason they couldn't just close the scorp down (it only has 1 shareholder who owns the full 100%)