PhoebeRoberts
Level 11
Level 11

You need to read each state's forms instructions (and sometimes the statutes, because multi-state partnerships are the worst) to determine what goes into the apportionment formula for any given state, and what income is considered to be apportioned. You may also need to contact the LP for additional information - some states would include your partnership's percentage of the LP's factors as adding to your own factors.

I don't happen to know the right answer for UT and AZ - I don't have any AZ entities at the moment, and my UT partnership is nonresident with only nonresident partners.