State Line Items to calculate Withholding Base Subject to Tax

State Schedule K - State Line Items Notes/Comments

Alabama Lines 1-2, 3c-6a, 7-9a, 10, 11 **MANDATORY COMPOSITE STATE *** Withholding tax imposed on non-separately stated items, portfolio income and guaranteed payments.
Alaska N/A N/A - State Does not Impose a Withholding Requirement
Arizona (resident) N/A N/A - State Does not Impose a Withholding Requirement
Arizona (nonresident)N/A N/A - State Does not Impose a Withholding Requirement
Arkansas Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12, & 13 Arkansas Source Income
U.S. Partners: California distributions
or
California Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12 & 13 US: Partners - Allocation of CA Source income

Foreign Partners: Allocations of CA Source Income

Colorado Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12 & 13c(2) and 13d Colorado Source Income excluding select deduction items
Connecticut Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12 & 13 **MANDATORY COMPOSITE STATE ***CT Source Income
Delaware N/A N/A - State Does not Impose a Withholding Requirement
District of Columbia N/A N/A - State Does not Impose a Withholding Requirement
Florida N/A N/A - State Does not Impose a Withholding Requirement
Georgia Lines 1-2, 3c-6a, 7-9a, 10, 11 Georgia Gross Income
Hawaii N/A N/A - State Does not Impose a Withholding Requirement
Idaho Lines 1-2, 3c-6a, 7-9a, 10, 11 Idaho Gross Income
Illinois Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12 & 13 Illinois Source Income
Indiana Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12 & 13b, 13c(2), 13d Indiana Source Income excluding select deduction items
Iowa Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12 & 13 Iowa Source Income
Kansas Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12 & 13 Kansas Source Income
Kentucky Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12 & 13 Kentucky Source Income
Louisiana Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12 & 13 **MANDATORY COMPOSITE STATE *** LA Source Income
Maine Source Income excluding select deduction items
Maine Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12, 13c(2) and 13d or
Maine Distributions
Maryland Lines 1-2, 3c-6a, 7-9a, 10, 11 Maryland Gross Income
Massachusetts Lines 1-2, 3c-6a, 7-9a, 10, 11 Massachusetts Gross Income
Michigan Source Income
Michigan Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12 & 13 Corporate Members/LLCs/Pship partners - Federal Sch K Lines 1 - 5, 6a, 7, 8, 9a, 10, & 11
Individual Members - Federal Sch K Lines 1-3, 5, 6a, 7, 8, 9a, 10, &11 (guaranteed payments are excluded)
Minnesota Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12 Minnesota Source Income excluding select deduction items
Mississippi Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12 & 13 Mississippi Source Income
Missouri Lines 1-2, 3c-6a, 7-9a, 10, 11 Missouri Source Income excluding select deduction items
Montana Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12 & 13 Montana Source Income
Nebraska Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12 & 13 Nebraska source Income
Nevada N/A N/A - State Does not Impose a Withholding Requirement
New Hampshire N/A N/A - State Does not Impose a Withholding Requirement
New Jersey Lines 1-2, 3c-6a, 7-9a, 10, 11 New Jersey Gross Income--specific allocation percentage must be used.
New Mexico Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12 & 13 New Mexico Source Income
New York City N/A N/A - State Does not Impose a Withholding Requirement
New York State Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12 & 13 New York Source Income
North Carolina Lines 1-2, 3c-6a, 7-9a, 10, 11 North Carolina Gross Income
North Dakota Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12 & 13 North Dakota Source Income
Ohio Source Income
Ohio Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12 & 13 or
Ohio Distributions
Oklahoma Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12 & 13 Oklahoma Source Income
Oregon Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12 & 13 Oregon Source Income
Rhode Island Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12 & 13 Rhode Island Source Income
South Carolina Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12 & 13 South Carolina Source Income
South Dakota N/A N/A - State Does not Impose a Withholding Requirement
Tennessee N/A N/A - State Does not Impose a Withholding Requirement
Texas N/A N/A - State Does not Impose a Withholding Requirement
Utah Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12, 13b, 13c(2) and 13d Utah Source Income excluding select deduction items
Vermont Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12, & 13 Vermont Source Income
Virginia Lines 1-2, 3c-6a, 7-9a, 10, 11 Virginia Source Income
Washington N/A N/A - State Does not Impose a Withholding Requirement
West Virginia Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12 & 13 West Virginia Source Income
Wisconsin Lines 1-2, 3c-6a, 7-9a, 10, 11 less 12 & 13 Wisconsin Source Income