PROSERIES DOES NOT INCLUDE NON- RESIDENT SHAREHOLDERS/PARTNERS WITH A NET LOSS ON THE SCHEDULE COMPOSITE. THIS IS RESULTING IN A $500 PENALTY BEING ISSUED TO THE TAXPAYER FOR FAILING TO LIST ALL NON- RESIDENTS ON THE COMPOSITE SCHEDULE. THIS NEEDS BE CHANGED TO INCLUDE ALL NON-RESIDENT SHAREHOLDERS/PARTNERS ON THE COMPOSITE SCHEDULE WHETHER THEY HAVE A LOSS OR INCOME.
