Use the
State if different
fields on the K1, K1-2, K1-3, K1-4, K1-5. K1-6, K1-7, K1T, and K1T-2 screens

The amount entered in the Federal column applies differently depending on the state tax calculation. The amount in the
Federal
column may appear on your client's state return because of this.
A majority of state tax calculations begin with the federal AGI screen. Other states don't use this. Instead, they build up the state income. Usually, this is a result of different depreciation rules at the state and federal levels.
For part-year resident and nonresident AGI states, use the
State if different
fields for state allocation. The
State if different
amounts don't affect the resident AGI states' calculations.
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