Data columns state information

Columns AN-BW, IK, KT: Composite return

X - partner is not a resident of the state and will file a composite return

blank - not applicable

Columns AN through BW inclusive (and IK and KT) represent the same (composite) option for the states listed in the following table. The code options for each state are the same as those above.

Column	State	Column	State

AP	Arizona	AQ	California
AR	Colorado	AS	Connecticut
AT	Delaware	AU	Georgia
KT	Hawaii	AV	Illinois
AW	Indiana	AX	Iowa
AY	Kansas	AZ	Kentucky
BA	Louisiana	BB	Maine
BC	Maryland	BD	Massachusetts
BE	Michigan	BF	Minnesota
BG	Mississippi	BH	Missouri
BI	Montana	BJ	New Jersey
BK	New York	BL	North Dakota
BM	Ohio	BN	Oklahoma
IK	Oregon	BO	Pennsylvania
BP	Rhode Island	BQ	South Carolina
BR	Utah	BS	Vermont
BT	Virginia	BU	West Virginia
BV	Wisconsin	BW	Yonkers

Alabama

Column JU: Alabama; Single Member LLC

X - enter X if the partner is a single member LLC.

blank - not applicable

Column KR: Alabama; Schedule NRC

X - enter X to include a nonresident partner

blank - not applicable

Column KS: Alabama; Schedule NRA-R

X - enter X to include a nonresident partner in Schedule NRA-R.

blank - not applicable

Column LN: Alabama; Schedule PTE-AJA

X - enter X to include a nonresident partner in Schedule PTE-AJA.

blank - not applicable

Alaska

Column KH: Alaska; Special Allocation Made to Partner under IRC §704

X - enter if a special allocation is made to the partner under IRC §704.

blank - not applicable

Column KI: Alaska; Percentage Owned of Trust on Schedule B, line 1

X - enter if the percentage owned in Schedule B, line 1 is various.

blank - not applicable

Arkansas

Column BX: Arkansas; LLC Franchise Report

X - include the partner in the Arkansas LLC Franchise report.

blank - not applicable

Column BX: Arkansas; LLC Franchise Report

X - include the partner in the Arkansas LLC Franchise report.

blank - not applicable

California

Column BY: California; Unitary Status

X - Partner is unitary for California.

blank - not applicable

Column BZ: California; Form 3832

X - Partner is nonconsenting nonresident and did not sign California Form 3832.

blank - not applicable

Column CA: California; Foreign Bank Designation

X - Partner is a foreign bank or financial institution.

blank - not applicable

Column CB: California; Form 1067B Partner In or Out

I - partner is included per column 3, Form 1067B

O - partner is excluded per column 3, Form 1067B

blank - not applicable

Column CC: California; Partner Entity Type

Code	Description
C	corporation
D	disregarded entity
E	estate/trust
I	individual
P	partnership
R	IRA/Keogh/SEP
S	S corporation
X	exempt organization
L	LLC
A	LLP
B	limited partnership
blank	none selected

Column LO: California; Beginning Capital Balance expressed as a dollar amount

Enter the beginning capital balance. This is optional
with a maximum length of 15. Format as dollars only, no centers. NONE
can be entered, and the balance can be negative.

Colorado

Column CD: Colorado; Form 107

X - partner elects to file Colorado Form 107

blank - not applicable

Column CE: Colorado K-1

X - partner elects to be an "excluded non-resident."

blank - not applicable

Connecticut

Column CF: Connecticut; IRS Service Center

IRS Service Center where Connecticut nonresident individual federal income tax return is filed for Connecticut Form CT-2NA. This is optional
with a maximum of 27 characters.

Column CG: Connecticut; Partner Spouse’s SSN

SSN of Connecticut nonresident partner’s spouse. This is optional
. Enter as 9 digits with 2 hyphens (123-56- 8901).

Column CH: Connecticut; Partner Beginning Residency

Partner’s beginning residency date in Connecticut in format MM/DD/YYYY
. Optional.

Column CI: Connecticut; Partner Ending Residency

Partner’s beginning residency date in Connecticut in format MM/DD/YYYY
. Optional.

Column CJ: Connecticut; Partner Source Income

Partner’s source income in Connecticut expressed as a dollar amount. Optional.

Column CK: Connecticut; Composite Return Member Type

Code	Description
NI	nonresident or part year resident individual
NT	nonresident or part year resident trust
NE	nonresident estate
PE	pass-through entity
RI	resident individual
RT	resident trust
RE	resident estate
CM	corporate member
blank	not applicable

Column ID: Connecticut; Suppress Composite Return Tax Computation for Partner

X - suppress Connecticut composite return tax computation for partner.

blank - not applicable

Georgia

Column CL: Georgia; Composite Return Tax Due

Amount of tax due on partner’s Georgia composite tax return expressed as a dollar amount. The smallest allowable dollar amount is zero.

Column CM: Georgia; Apportionment Options Use 1 Not 2

X - Use Georgia Apportionment Option 1 instead of Option 2; Option 1 does not allow subtraction of apportioned deductions.

blank - not applicable

Column CN: Georgia; Number of Dependents

Number of partner’s dependents applicable to Georgia expressed as a numeric integer. The smallest allowable number is zero; the largest allowable number is 100.

Column CO: Georgia: Flat Tax on Entity’s Income

X - apply flat tax to entity’s income.

blank - not applicable

Hawaii

Column IL: Hawaii; Other LLC

X - partner is an Other LLC.

blank - not applicable

Idaho

Column JZ: Idaho; Part-Year Resident

X - partner is a part-year resident

blank - not applicable

Column KA: Idaho; election under Section 63-3022L

X - nonresident individual partner is making election under ID code §63-3022L.

blank - not applicable

Column KJ: Idaho; Partner Designation

Code	Description
R	partner is Idaho resident
C	partner is included in composite
W	partner is an entity paid withholding
A	partner is a nonresident owner agreement
N	partner is not required to file
blank	not applicable

Illinois

Column CP: Illinois; Replacement Tax

X - Illinois replacement tax applies to partner.

blank - not applicable

Column CQ: Illinois; Schedule K-1-P

Illinois Schedule K-1-P column B totals are from another Illinois Schedule K-1-P or Schedule K-1-T.

blank - not applicable

Column CR: Illinois; Form IL-1023C

X - partner received petition approval for Illinois Form IL-1023C.

blank - not applicable

Column CS: Illinois: Exclude from Pass-Through

X - exclude the partner from the pass-through entity.

blank - not applicable

Column CT: Illinois: Print Form IL-1000-E for Partner

X - print Illinois Form IL-1000-E for the partner.

blank - not applicable

Column CU: Illinois: Pass-Thru Entity Payment Amt

Enter partner’s pass-through entity payment as a dollar amount. The smallest allowable dollar amount is zero. Optional.

Column CV: Illinois: Illinois Special Code

Code	Description
R	resident partner
P	publicly-traded partnership
E	partner has provided Form IL-1000-E
N	exempt organization
blank	not applicable

Indiana

Column CW: Indiana; Taxpayer ID

If applicable, enter partner’s taxpayer identification for Indiana. This field has a length of 11 alphanumeric characters. Optional.

Kansas

Column CX: Kansas; Withholding Opt-Out

X - partner elects to opt-out of Kansas withholding

blank - not applicable

Column CY: Kansas; Withholding Election

X - partner elects Kansas withholding vs. Form K-40 or K40-C.

blank - not applicable

Column CZ: Kansas; Withholding Election Date

Date of partner’s Kansas withholding election in the format MM/DD/YYYY
. Optional.

Kentucky

Column DA: Kentucky; General Partnership

X - partner is a general partnership

blank - not applicable

Column DB: Kentucky; Nonresident Partner

X - partner is a nonresident who elects to be subject to Kentucky withholding

blank - not applicable

Column KB: Kentucky; Exemption from Kentucky Withholding

X - nonresident partner is exempt from Kentucky withholding

blank - not applicable

Column IM: Maine; Residency Status

FR - full-year

PR - part-year

FN - nonresident

Maine

Column IN: Maine; Lower Tier Entity Name

Enter the lower tier entity name for line A. This has a maximum length of 20 characters.

Column IO: Maine; Lower Tier Entity EIN

Enter the lower tier entity EIN for line A. This has a maximum length of 11 characters.

Column IP: Maine; Lower Tier Entity Name

Enter the lower tier entity name for line B. This has a maximum length of 20 characters.

Column IQ: Maine; Lower Tier Entity EIN

Enter the lower tier entity EIN for line B. This has a maximum length of 11 characters.

Column IR: Maine; Lower Tier Entity Name

Enter the lower tier entity name for line C. This has a maximum length of 20 characters.

Column IS: Maine; Lower Tier Entity EIN

Enter the lower tier entity EIN for line C. This has a maximum length of 11 characters.

Column IT: Maine; Lower Tier Entity Name

Enter the lower tier entity name for line D. This has a maximum length of 20 characters.

Column IU: Maine; Lower Tier Entity EIN

Enter the lower tier entity EIN for line D. This has a maximum length of 11 characters.

Maryland

Column DC: Maryland; Disregarded Entity

X - Partner is a single member LLC electing to be a disregarded entity for federal purposes and is treated an as individual for the purpose of computing nonresident tax for Maryland

blank - not applicable

Column DD: Maryland; LLC Electing To Be Treated as Other

X - need explanation

blank - not applicable

Column IV: Maryland; One Maryland Economic Development Tax Credit

R - refundable

N - nonrefundable

blank - not applicable

Column JV: Maryland; Exemptions for Form 510C

Enter the number of exemptions for Form 510C. This has a maximum length of 5 characters and cannot
be a negative number.

Column KC: Maryland; Qualified Employees

Enter the total number of qualified employees. This has a maximum length of seven (7) characters.

Column KD: Maryland; PTE has maintained at least 25 qualified employees for at least five years

X - If the total number of “qualified employees” entered above is less than 25, has the PTE maintained at least 25 qualified employees for at least 5 years?

blank - not applicable

Column KE: Maryland; Year Project was put into service

Enter the tax year in which the project was put into service. This has a maximum length of four (4) characters.

Column KP: Maryland; MD 510, Schedule B Member Information (Override)

Code	Description
IND	Schedule B, Part I Individual
FID	Schedule B, Part II Fiduciary
PTE	Schedule B, Part III, Pass-Through
COR	Schedule B, Part IV, Corporation
blank	not applicable

Column LJ: Economic Development Tax Credit Certification before July 1

Enter X
if the Economic Development Tax Credit is certified before July 1. This has a maximum length of one (1) character.

Massachusetts

Column DE: Massachusetts; Partner Taxpayer ID is SSN

X - partner taxpayer identification is SSN.

blank - not applicable

Column DF: Massachusetts; Entity Formed Outside Commonwealth

X - partner is a business entity formed outside the Commonwealth of Massachusetts

blank - not applicable

Column IA: Massachusetts; Partner Declaration election code

Code	Description
W	withholding
C	composite
M	member self-filer
P	exempt PTE
I	insurance company
N	nonprofit
E	exempt corporate limited partner

Column IB: Massachusetts; Partner Non-Passive Income or Loss

X - partner amount is nonpassive income or loss

blank - not applicable

Column IC: Massachusetts; Tax Rate

X - partner will pay a higher tax rate

blank - not applicable

Column IW: Massachusetts; Form PTE-EX

X - partner will file Form PTE-EX

blank - not applicable

Column IX: Massachusetts; Composite

I - if NR is to be included in the composite

2 - file tax return and make estimated payments

Column KM: Massachusetts; Sale/Transfer

Y - sale, transfer, or liquidation of any part of this partnership interest was made during the tax year.

N - sale, transfer, or liquidation of any part of this partnership interest was not made during the tax year.

blank - not applicable

Column LK: Massachusetts; Chapter 62 Exempt Organization

X - if Chapter 62 exempt organization

blank - not applicable

Column LL: Massachusetts; Chapter 63 Exempt Organization

X - if Chapter 63 exempt organization

blank - not applicable

Column LT: Massachusetts; Type of Disregarded Entity Partner

Enter the type of disregarded entity partner. Maximum length of 32 characters.

Michigan

Column DG: Michigan; Form C-8000KP

X - partner has a share of business income of US $115,000 or more after loss adjustment; therefore, print an asterisk on Michigan Form C-8000KP.

blank - not applicable

Minnesota

Column DH: Minnesota; Form AWC

X - partner filed Form AWC for Minnesota.

blank - not applicable

Column IY: Minnesota; NPS Number

Enter the NPS number. This has a maximum length of five (5) characters

Column IZ: Minnesota; JOBZ ID Number

Enter the JOBZ ID number. This has a maximum length of ten (10) characters.

Column KZ: Minnesota; Rural Authority Certificate Number

Enter the Rural Authority Certificate Number. Enter AO
followed by two (2) digits, followed by a dash, followed by four (4) digits (for example, AO12-1234
). This column can be blank, but if the certificate number is entered, it must have a length of exactly nine (9) alphanumeric characters.

Mississippi

Column DI: Mississippi; Amount of Taxes Withheld

Partner’s share of Mississippi tax withheld and remitted by voucher expressed as a dollar amount. The smallest allowable dollar amount is zero. Optional.

Column DJ: Mississippi; Partner Elects to Pay 5% State Tax

X - partner elects to pay 5% Mississippi State tax.

blank - not applicable

Column DK: Mississippi; Partner Must File as Individua
l

X - partner must file Mississippi tax returns as an individual

blank - not applicable

Column DL: Missouri; Suppress Form MO-2NR

X - Suppress Form MO-2NR

blank - not applicable

Missouri

Column DM: Missouri; Form 3NR

X - Partner is filing Form 3NR

blank - not applicable

Column DN: Missouri; Withholding Tax Exemption

X - partner is revoking the withholding tax exemption.

blank - not applicable

Montana

Column DP: Montana; Partner is not a resident of Montana and signed Form PT-AGR

X - partner is not a resident of Montana and signed Form PT-AGR.

blank - not applicable

Column DQ: Reserved for future use

Column DR: Montana; Year of Consent Agreement

Year consent agreement or statement signed in format YYYY. The allowable range is 1900 through 2023. Optional.

Column LU: Montana; Partner is included in a pass-through entity tax election

artner is included in a pass-through entity tax election

blank - not applicable

Column LV: Montana; Partner is a Resident owner of PTET election

X - partner is a Resident owner of PTET election

blank - not applicable

Column LW: Montana; Partner is a domestic 2nd tier PTE

X - partner is a domestic 2nd tier PTE

blank - not applicable

Nebraska

Column DS: Nebraska; Form 12N

X - partner is nonresident of Nebraska and Form 12N is attached.

blank - not applicable

New Jersey

Column DT: New Jersey; Date of Partnership Interest

Date New Jersey partnership interest began in format MM/DD/YYYY. The allowable range is 1900 through 2023. Optional.

Column DU: New Jersey; Partner Entity Type

Code	Description
Blank	Not applicable
RI	Resident individual
NR	Nonresident individual
PI	Part-year resident individual
RP	Resident partnership
NP	Nonresident partnership
NPM	Nonresident partnership (RPB)
RI	Resident trust
NT	Nonresident trust
RE	Resident estate
NE	Nonresident estate
RC	Resident corporation
FC	Non New Jersey corporation
FCM	Non New Jersey corporation (RPB)
EFC	Exempt foreign corporation
RO	Resident other
NO	nonresident other
NOM	nonresident other (RPB)
NOE	nonresident other (retirement plans)

Column DV: Column reserved for future use.

Column DW: New Jersey; Partner is Exempt Corporation

X - partner is an exempt corporation pursuant to NJSA 54:10A-3 Corporation Business Act.

blank - not applicable

Column DX: New Jersey; Signatory Title

Title of corporate officer, general partner, or LLC member. This is optional
with a maximum of 12 characters

Column DY: New Jersey; Signature Date

Date of the signature of corporate officer, general partner, or LLC member in the format MM/DD/YYYY. Optional.

Column DZ: New Jersey; Business Address Line 1

Line 1 of New Jersey address of at least one regular place of business. Optional with a maximum of 45 characters.

Column EA: New Jersey; Business Address Line 2

Line 2 of New Jersey address of at least one regular place of business.

Column EB: New Jersey; Business Address Line 3

Line 3 of New Jersey address of at least one regular place of business.

Column EC: New Jersey; Ending Ownership Ratio

New Jersey ending ownership ratio expressed as a decimal fraction with eight (8) decimal places. The smallest allowable value is zero. Optional.

Column ED: New Jersey; Share of Total Income (NJK-1, line 4a)

Dollar amount of partner’s distributive share of total income. The smallest allowable dollar amount is - 99,999,999,999.99.

Column EE: New Jersey; Share of Source Income (NJK-1, line 4b)

Dollar amount of partner’s distributive share of New Jersey source income. The smallest allowable dollar amount is -99,999,999,999.99.

Column EF: New Jersey; Share of Pension Total (Ptr Dir Col G)

Dollar amount of partner’s distributive share of pension total. The smallest allowable value is zero.

Column EG: New Jersey; Share of HEZ Deduction (NJK-1)

Dollar amount of partner’s share of New Jersey Health Enterprise Zone deduction. The smallest allowable value is zero.

Column EH
: Column reserved for future use.

Column EI
: Column reserved for future use.

Column EJ
: New Jersey; Nonresident Total Income (Ptr Dir Col H)

Dollar amount of New Jersey nonresident partner’s total income. The smallest allowable dollar amount is - 99,999,999,999.99.

Column EK: New Jersey; Total Partnership Income (NJK-1, line 1a)

Partner’s total partnership income expressed as a dollar amount. The smallest allowable dollar amount is - 99,999,999,999.99.

Column EL: New Jersey; Source Partnership Income (Ovr) (NJK-1, line 1b)

Enter New Jersey source partnership income expressed as a dollar amount (override). The smallest allowable dollar amount is zero. Optional.

Column EM: New Jersey: Amount of Partner’s Share of Guaranteed Payment (NJK-1, line 2a)

Enter the amount of the partner’s share of guaranteed payment expressed as a dollar amount (override). The smallest allowable dollar amount is zero. Optional.

Column EN: New Jersey; Amount of Partner’s 401(k) (NJK-1, line 3a)

Enter the amount of the partner’s 401(k) expressed as a dollar amount. The smallest allowable dollar amount is zero. Optional.

Column EO: New Jersey; Total Net Gain from Liquidation (NJK-1, line 6a)

Partner’s share of the total net gain (loss) from the complete liquidation of partnership assets. The smallest allowable dollar amount is -99,999,999,999.99.

Column EP: New Jersey; NJ Net Gain from Liquidation (NJK-1, line 6b)

Partner’s share of the New Jersey source net gain (loss) from the complete liquidation of partnership assets. The smallest allowable dollar amount is -99,999,999,999.99.

Column EQ: New Jersey; Partner Sheltered Tax Capital (NJK-1)

Partner’s Sheltered Workshop Tax Credit. The smallest allowable dollar amount is zero.

Column ER: New Jersey; Est Tax Payment Q1

Partner’s New Jersey estimated tax payment for Q1 expressed as a dollar amount. The smallest allowable dollar amount is zero. Optional.

Column ES: New Jersey; Est Tax Payment Q2

Partner’s New Jersey estimated tax payment for Q2 expressed as a dollar amount. The smallest allowable dollar amount is zero. Optional.

Column ET: New Jersey; Est Tax Payment Q3

Partner’s New Jersey estimated tax payment for Q3 expressed as a dollar amount. The smallest allowable dollar amount is zero. Optional.

Column EU: New Jersey; Est Tax Payment Q4

Partner’s New Jersey estimated tax payment for Q4 expressed as a dollar amount. The smallest allowable dollar amount is zero. Optional.

Column EV: New Jersey; Other Tax Payment

Partner’s New Jersey tax payment other than quarterly estimates expressed as a dollar amount. The smallest allowable dollar amount is zero. Optional.

Column KU: New Jersey; SSN/EIN “Applied For” Date

Date when the partner applied for the SSN/EIN in MM/DD/YYY format. This is optional with a maximum of 10 characters.

Column KV: New Jersey; Business Street Address in New Jersey

Street address of the partner’s regular place of business in New Jersey. This is mandatory if City (KW) or State/Country Code (KX) or ZIP/Postal Code (KY) is entered, with a maximum of 35 characters.

Column KW: New Jersey; Business City in New Jersey

City of the partner’s regular place of business in New Jersey. This is mandatory if Address (KV) or State/Country Code (KX) or ZIP/Postal Code (KY) is entered, with a maximum of 20 characters.

Column KX: New Jersey; Business State (or Foreign Country) in New Jersey

State of the partner’s regular place of business in New Jersey. This is mandatory if Address (KV) or City (KW) or ZIP/Postal Code (KY) is entered, with a maximum of 2 characters.

Column KY: New Jersey; Business ZIP/Postal Code in New Jersey

ZIP/Postal Code of the partner’s regular place of business in New Jersey. Optional.

New Mexico

Column EW: New Mexico; Form W-K

X - Partner should complete New Mexico Form W-K

blank - not applicable

Column EX: New Mexico; Form PTE Includes Withholding

X - Form W-K includes partner’s withholding on Form PTE.

blank - not applicable

Column EY: New Mexico; Nonresident Owner’s Tax Agreement

X - Partner is not a resident of New Mexico and holds an Owner’s Tax Agreement.

blank - not applicable

Column KQ: New Mexico; Foreign Partner’s ITIN

Enter the foreign partner’s ITIN: alphanumeric only; dashed allowed. This has a maximum length of 11 characters. Optional.

Column LQ: New Mexico; Nonresident Composite

Enter X
if the partner is nonresident and filing a composite return. This has a maximum length of 1. Optional.

New York

Column EZ: New York; Other Group Returns

X - partner is filing other group returns for New York.

blank - not applicable

Column FA: New York; Partner Filing Form IT-2658E

X - partner is filing Form IT-2658E for New York

blank - not applicable

Column FB: New York; Partner Filing Form CT-2658E

X - partner is filing Form CT-2658E for New York

blank - not applicable

Column FC: New York; Residency Code

Code	NYS	NYC	Yonkers
A	full year	not applicable	not applicable
ACE	full year	full year	full year
ACG	full year	full year	nonresident
ADF	full year	full year	part year
ADG	full year	full year	nonresident
B	part year	not applicable	not applicable
BDF	part year	part year	part year
BDG	part year	part year	nonresident
blank	not applicable	not applicable	not applicable

Column FD: New York; Pass -Through May Form Corp

X - partner is a pass-through entity and may form a corporation in the future.

blank - not applicable

Column FE: New York; Form MTA-405-E

X - form MTA-405-E is filed with the partnership

blank - not applicable

Column FF: New York; Estimated MCMT - First Installment

Enter the amount of the estimated MCMT paid on behalf of the partner for the first installment as a dollar amount. The smallest allowable dollar amount is zero. Optional.

Column FG: New York; Estimated MCMT - Second Installment

Enter the amount of the estimated MCMT paid on behalf of the partner for the second installment as a dollar amount. The smallest allowable dollar amount is zero.

Column FH: New York; Estimated MCMT - Third Installment

Enter the amount of the estimated MCMT paid on behalf of the partner for the third installment as a dollar amount. The smallest allowable dollar amount is zero. Optional.

Column FI: New York; Estimated MCMT - Fourth Installment

Enter the amount of the estimated MCMT paid on behalf of the partner for the fourth installment as a dollar amount. The smallest allowable dollar amount is zero. Optional.

Column JA: New York; Partner Filing Form IT-203-GR-ATT-C

X - Include partner in filing Form IT-203-GR-ATT-C (MCTMT)

blank - not applicable

Column JB: New York; Partner Participation in Other MCTMT Return

X - partner is participating in another group MCTMT return

blank - not applicable

Column JC: New York; Partner’s E-mail Address

Enter the partner’s e-mail address. This has a maximum length of 35 characters.

Column JD: New York; Partner’s Occupation

Enter the partner’s occupation. This has a maximum length of 35 characters.

Column JE
: Column reserved for future use.

Column JF
: Column reserved for future use.

Column JG
: Column reserved for future use.

Column JH
: Column reserved for future use.

Column JI
: Column reserved for future use.

Column JJ
: Column reserved for future use.

Column JK
: Column reserved for future use.

Column JL
: Column reserved for future use.

Column JM
: Column reserved for future use.

Column JN
: Column reserved for future use.

Column JO
: Column reserved for future use.

Column JP
: Column reserved for future use.

Column JW: New York; 90-Day Extension for Certain Partners

D9 - 90-day extension for certain partners applies

blank - not applicable

North Carolina

Column FJ: North Carolina; Nonresident Not Subject to Withholding

X - partner is not a resident of North Carolina and is not subject to North Carolina withholding

blank - not applicable

Column JQ: North Carolina; Date of Nonresident Partnership

Enter the date the nonresident became a partner in the partnership. This has a maximum length of 10 characters (MM/DD/YYYY
).

Column JR: North Carolina; Nonresident Beginning Tax Year Date

Enter the nonresident beginning tax year date. This has a maximum length of 10 characters (MM/DD/YYYY
).

Column JS: North Carolina; Nonresident Ending Tax Year Date

Enter the nonresident ending tax year date. This has a maximum length of 10 characters (MM/DD/YYYY
).

Column JT: North Carolina; Suppress Print of Form NC-NPA

X - suppress Print Form NC-NPA.

blank - not applicable

North Dakota

Column FK: North Dakota: Form PWA Completed

X - Form PWA has been completed for the partner

blank - Not applicable

Column FL: North Dakota: Form PWA Line 6 Amount

Enter the amount for Line 6 on Form PWA as a dollar amount. The smallest allowable dollar amount is zero. Optional.

Column FM: North Dakota: Guaranteed Payments for Services

Enter the amount for guaranteed payments for services only as a dollar amount. The smallest allowable dollar amount is zero. Optional.

Column FN: North Dakota: Allocable Income

Enter the amount for allocable income included for North Dakota purposes as a dollar amount. The smallest allowable dollar amount is zero. Optional.

Column FO: North Dakota: Guaranteed Payments for Services for North Dakota Purposes

Enter the amount for guaranteed payments for North Dakota purposes as a dollar amount. The smallest allowable dollar amount is zero. Optional.

Column FP: North Dakota: Allocable Income Reportable to North Dakota

Enter the amount for allocable income reportable to North Dakota purposes as a dollar amount. The smallest allowable dollar amount is zero. Optional.

Column LX: North Dakota: Partner is a North Dakota part-year resident

partner is a North Dakota part-year resident.

blank - Not applicable

Pennsylvania

Column FQ: Pennsylvania; Partner is Filing Schedule CP

X - partner is filing Pennsylvania Schedule CP

blank - not applicable

Column FR: Reserved for future use.

Reserved for future use.

Column FS: Corp Partner Registered in PA

X - partner is corporation registered in Pennsylvania.

blank - not applicable

Column FT: Pennsylvania; Partner Spouse’s SSN

If partner is an individual, enter partner’s spouse’s SSN as nine (9) digits and two (2) hyphens (123-56-8901); otherwise, leave blank. Optional.

Column FU: Pennsylvania; PA Revenue ID

If applicable, enter the revenue ID as seven (7) or ten (10) characters composed of the digits 0 through 9. No specific format is specified. Optional.

Column KK: Pennsylvania; RCT-101 Filed (Corporate Partners)

X - RCT-101 filed (corporate partners)

blank - not applicable

Column LM: Pennsylvania; Included in Consolidated Return (PA-40 NRC)

X - included in Consolidated Return (PA-40 NRC)

blank - not applicable

Rhode Island

Column FV: Rhode Island; IRS Service Center

Andover, MA

Atlanta, GA

Austin, TX

Fresno, CA

Fresno, NC

Guam

Kansas City, MO

Philadelphia, PA

Virgin Islands

Column FW: Rhode Island Form RI1040C-NE Required

X - partner is filing Rhode Island composite return for first time and requires Tax Agreement/ Election Form RI1040C-NE

blank - not applicable

Column FX: Rhode Island; Date Form RI1040C-NE Signed

Date partner signed Rhode Island Form RI1040C-NE in format MM/DD/YYYY
. Optional.

Column MK: Rhode Island; Grantor Trust owner name

Enter the Grantor Trust owner name. Maximum 30 characters.

Column ML: Rhode Island; Grantor Trust owner SSN

Enter the Grantor Trust owner's EIN or SSN. Maximum 11 characters.

South Carolina

Column FY: South Carolina; Nonresident Not Subject to Withholding

X - partner is not a resident of South Carolina and is not subject to South Carolina withholding.

blank - not applicable

Column FZ: South Carolina; Print Form SC-I309

X - suppress South Carolina Form SC-I309 for partner

blank - not applicable

Utah

Column GA: Utah; Partner Affiliation Date

Partner’s affiliation date for Utah in format MM/DD/YYYY
. Optional.

Column GB: Utah; Partner Withdrawal Date

Partner’s withdrawal date for Utah in format MM/DD/YYYY
. Optional.

Vermont

Column GC: Vermont: Partner has International Address

X - partner has International Address.

blank - not applicable

Column GD: Vermont; Total Taxable Year for Nonresident Estimated Payments

Enter the amount of the total estimated payments for a nonresident partner for the taxable year as a dollar amount. The smallest allowable dollar amount is zero. Optional.

Column LP: Vermont; Unitary Partner

X - partner is a unitary partner.

blank - not applicable

Column MM: Series LLC

X - Partner is a series LLC. Maximum character 1.

blank - not applicable

Virginia

Column GE: Virginia; Date Acquired Partnership Interest

Date partner acquired partnership interest in format MM/DD/YYYY. Optional.

Column GF
: Reserved for future use.

Column GG: Virginia; Suppress Schedule K-1 Print

X - suppress print of partner’s Virginia Schedule K-1.

blank - not applicable

Column GH: Virginia; Filing Unified Nonresident Return

X - partner is filing Virginia individual unified nonresident return.

blank - not applicable

Column GI: Virginia; Filing Amended Return

X - partner is filing amended return for Virginia

blank - not applicable

Column GI: Virginia; Filing Amended Return

X - partner is filing amended return for Virginia

blank - not applicable

West Virginia

Column GJ: West Virginia; Filed Form NRW-4

X - partner filed West Virginia Form NRW-4

blank - not applicable

Column GK: West Virginia; Partner Account Number

Partner’s West Virginia account number. This is optional with a maximum of 15 characters. There are no specific format requirements.

Column KF: West Virginia; Nonresident Ratio of Ownership of Schedule SP

Enter the nonresident ownership ratio of Schedule SP. Enter as X.XXXX with a maximum of four (4) decimal places.

Column LA: West Virginia; Date Period of Agreement Filed

Enter the date that the period of agreement was filed.

Wisconsin

Column GL: Wisconsin: Taxable Income for Form PW-1

Enter the amount of the taxable income for Form PW-1 as a dollar amount. If losses are allowed, the smallest allowable dollar amount is a negative number of an unknown magnitude; if losses are not allowed, the smallest allowable dollar amount is zero. Optional.

Column GM: Wisconsin: Gross Withholding for Form PW-1

Enter the amount of gross withholding for Form PW-1 as a dollar amount. If losses are allowed, the smallest allowable dollar amount is a negative number of an unknown magnitude; if losses are not allowed, the smallest allowable dollar amount is zero. Optional.

Column GN: Wisconsin: Tax Credits for Form PW-1

Enter the amount of tax credits for Form PW-1. This is optional and has a maximum of 15 characters.

Column GO: Wisconsin: Withholding from Lower Tier for Form PW-1

Enter the amount of withholding from the lower tier for Form PW-1 as a dollar amount. If losses are allowed, the smallest allowable dollar amount is a negative number of an unknown magnitude; if losses are not allowed, the smallest allowable dollar amount is zero. Optional.

Column GP: Wisconsin: Net Withholding for Form PW-1

Enter the amount of net withholding for Form PW-1 as a dollar amount. If losses are allowed, the smallest allowable dollar amount is a negative number of an unknown magnitude; if losses are not allowed, the smallest allowable dollar amount is zero. Optional.

Column JX: Wisconsin; Nonresident Partner Filed Form PW-2

X - partner is nonresident and filed Form PW-2 to opt out of pass-through entity withholding.

blank - not applicable

Column KN: Wisconsin: Disregarded Entity Name

Enter the disregarded entity’s name. Maximum length is 24 characters.

Column KO: Wisconsin: Disregarded Entity Taxpayer Number

Enter the disregarded entity’s EIN/SSN. Maximum length is 11 characters.

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This article applies to:

Data columns state information

State composite returns

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