2021 was the first year this Indiana Partnership had profits in Indiana from rental income. The partnership is a self-directed LLC with two non-resident partners that are Individual Retirement Accounts owned by a single individual. The commercial domicile is transferring from the state of residence of the IRAs' owner even though the IRAs are located in another state. Proconnect computes tax at the Indiana partnership level. I'm not an expert on Indiana tax law. But, I'm not even getting the benefit of suspended losses on prior year tax returns. Can someone point me to the Indiana Code Section that covers this type of circumstance?