goo...[at]gilbert-family.com wrote:

- quote -

Massachusetts has VERY detailed regulations governing the
definition of source income taxable to a nonresident. Mass.
Regs. Code 62.5A.1(6) (a) provides that a nonresident
partner's guaranteed payments must be apportioned within and
without Massachusetts by the same ratio that applies to the
distributive share.

Katie in San Diego

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I have an 3K-1 from a MA partership. My husband works full
time for the Partnership outside of MA. We file a Form1-
NR/PY for MA. On the Form 1, Line 9, it asks for
Income/loss of the partnership. We are using turbo tax for
the return carrying over the income from our federal return
which includes guaranteed payments. Do we have to include
the guaranteed payments in income on the Form 1 since they
are for work that was performed outside of MA?

Thanks in advance for your help.

<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ------------------------------------------------------- >