State income tax
Investors should consult their accountant or tax adviser for estimated state income tax return filing requirements as each state has different rules. See Filing Tax Returns in Other States below regarding states requiring partnerships to make estimated tax payments on behalf of their non-resident partners.
Filing Tax Returns in Other States
States generally subject rental income derived from real property in their state to its income tax. Therefore, you should review filing requirements and estimated income tax payment rules for states in which you have a real estate investment even though you are not a resident of that state.