Question - what is the rationale and reason for showing resident partners income pre-apportionment (federal amounts) on state k1s.

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The resident state taxes 100% ok of the resident's income so showing this information gives the resident an idea of tax they will owe.

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No reason. Just folks going by instructions bc states expect them to report their full federal on their individual income tax return and blindly follow but I can also counter argue and say states like pa and nj actually require k1s showing full federal under audit to substantiate income and adjustments.

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