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Nonresident partners
According to the Massachusetts Department of Revenue, apportionment and residency are related in the following ways:
- Apportionment will only be completed on Page 4 of Form 3 if there is at least 1 nonresident individual or corporate member. If you want to show the apportionment when there are no nonresident individual or corporate partners, selectView,Apportionment,Massachusettstab and mark theForce the display of the apportionment informationfield.
- Only nonresident individual partners are eligible to apportion their 3K-1 amounts.
- Nonresident corporate partners should apply for apportionment on their corporate return. An apportionment worksheet is given with their 3K-1.
- Nonresident partnerships could have resident MA partners, which would need to know the full non-apportioned amount of income, therefore partnerships are also to report 100% of MA income on their 3K-1.