I have a new client me. She has a family-limited partnership with six rentals in it. Five rentals in WA and 1 in AZ. For years she used a large firm in WA state to do her partnership return... Now she came to me. She is a full-time OR resident. The previous CPA firm always prepared ONLY FEDERAL partnership return...no AZ. She sold the AZ rental in 2021. That was a mobile home in an RV park.. she was paying rent for a spot. So, why did the previous CPA firm never file an AZ partnership return.. only FED? Is there some exclusion for FLPs? What should I do in this case?