Thanks for your response.  Trying to file the various state corporate returns for my S Corporation client based in Alabama that has received several K-1's in the states mentioned above.  The only income or loss in these states is the K-1 amount.  Seems to me that the entity that has issued the K-1 has already filed using the various apportionment or allocation methods.

In other words, if I have a K-1 issued to my corporate client in the amount of $10,000.  Should there be a simpler to show the 10,000 K-1 income is the only amount to report in that state?  Without having to go through all the apportionment or factor allocation hoops?

Thanks again.