Hi Paul
the allocation is at the partnership level. If that partnership allocates its income to California, then the partner must too.
it's the same thing in NY. If a Ca resident owns a NY partnership interest which is all NY source income, then the NY NON-resident must pay NYS Non-resident Tax, and hopefully get a resident tax credit from the home state...
Abby Alhante, CPA
Kurcias & Alhante, LLC CPAs
525 Broadhollow Road Suite 104
Melville NY 11747
516.829-5890 Fax 516-829-3976
Mobile 516-381-9301
AbbyA@KurciasAlhanteCPAs.com
( E mail response preferred )
Original Message:
Sent: 4/30/2025 12:59:00 PM
From: Paul D. Tusa
Subject: Non-resident tax
Hi,
I hope you are all well!
I have a client who lives in Georgia and is 50% partner in a partnership in California. This partner works 100% out of Georgia and does not ever go to California. Does he have to allocate any of the income to California and pay a California income tax?
Thank you!
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Paul D. Tusa
TUSA & ASSOCIATES, CPA, PC
NORTH BELLMORE NY
516-785-4999
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