Tx lives and works in WA and the address of the Company is WA and from which she received a K-1. Why did she also receive CA, IL, OR, UT

[chapguy19]

Does Tx have to file a state return for all of the above states where she didn't work?

[sjrcpa · Accepted solution]

The Company - LLC, Partnership or S Corp, you didn't say) - does business/has nexus in all of those states. The K-1 reflects the income apportioned to each state. Your client may need to file in each of those states, unless composite nonresident returns were filed on their behalf or the income is below the filing requirement for a nonresident.