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State Tax Rollup

Tax Year: 2025

State-source income = what each state's K-1 allocates / apportions to that state for a nonresident partner (its state-source column) — not the federal distributive share. Modifications (non-state muni interest, bonus-depreciation add-backs, U.S.-obligation subtractions, decoupling) are shown separately; income after mods = source + additions − subtractions. Withholding / PTE / composite tax paid on our behalf is a credit, not income.

Nonresident state returns by entity — each filled cell is a state K-1 on file; every non-IL column is a nonresident return that entity owes

Entity	# NR states	IL† ·res	CO†	FL	GA	NC	NJ	NY†	OH†	SC	Total after mods	+ PTET add-back†	= Incl. add-back	W/H
Northwind Family LP (6 K-1s)	6	62,082	55,484	·	96,005	212,818	48,973	130,368	·	21,623	627,354	12,263	639,617	46,303
Harbor LP (5 K-1s)	2	39,237	·	·	·	215,705	·	·	·	22,921	277,863	1,927	279,790	13,930
Harbor Equities LLC (1 K-1)	1	·	·	·	·	·	·	·	204,800	·	204,800	10,240	215,040	17,408
Northwind Holdings LLC (1 K-1)	1	·	·	37,423	·	·	·	·	·	·	37,423	—	37,423	0

4 entities · 9 states · resident state IL (non-IL columns are nonresident filings). A “·” means no state K-1 on file for that entity+state.
† PTET add-back — IL, CO, NY, OH require the member to add their share of the electing pass-through-entity tax back to state income. Shown here as an estimate equal to the captured entity-tax credit (for rows where pte_tax is not yet split out, the tax_withheld field conflates PTET with plain nonresident withholding), so confirm against each state K-1's own add-back line (e.g. Ohio IT K-1 line 3a, MD 511, IL-1040 Schedule M) before filing. States without a † (e.g. NJ BAIT, CT PE-tax) give a credit only — no income add-back.

State-source income & withholding by state

State	State-source income	+ Additions	− Subtractions	= Income after mods	Tax withheld	Docs
NC	428,523	0	0	428,523	17,141	4
OH	204,800	0	0	204,800	7,168	1
NY	130,741	718	1,090	130,368	8,956	2
IL	99,471	1,848	0	101,319	4,924	4
GA	95,095	910	0	96,005	5,230	2
CO	53,816	1,668	0	55,484	2,368	1
NJ	49,568	0	595	48,973	3,157	1
SC	44,544	0	0	44,544	2,851	2
FL	37,200	670	446	37,423	0	1
Total	1,143,757	5,814	2,132	1,147,440	51,795	18

9 states

State treatment reference — official sources — income sourcing · modifications · withholding · PTET member add-back, each linked to the state’s own instructions. Click a cell to open the cite.

State	Income sourcing	Modifications	Withholding / composite	PTET member add-back	Conf.
IL ·res	Schedule K-1-P — partner’s IL share; business income apportioned by single sales factor (IL-1065 Step 4).	IL-1040 Schedule M — U.S.-obligation interest is a subtraction; IL fully decouples from federal bonus depreciation.	Pub-129 / IL-1065 — pass-through withholding on nonresident members (Schedule K-1-P Line 55).	ADD BACK — IL-1040 Schedule M: "add back an amount equal to the Pass-through entity tax you included on Line 51 of the Schedule CR." Credit on K-1-P Line 53a.	confirmed
CO	Colorado K-1 (DR 0106K) Column B — partner’s CO-attributable share; apportioned/allocated per §39-22-303.6 on DR 0106 Part V.	DR 0106K line 9 state-income-tax add-back; line 13 U.S.-obligation-interest subtraction. (CO conforms to federal bonus depreciation — no 168(k) add-back.)	Form DR 0108 eliminated for TY2024+; nonresidents go on a DR 0106 composite (unless DR 0107 agreement). Rate 4.4% (DR 0106K line 16).	ADD BACK — SALT Parity Act: owner adds back "share of state income tax deducted by the pass-through entity on its federal return" (DR 0104), then claims the entity-tax credit. ⚠ CO ALSO requires the owner to add back their federal §199A QBI deduction — a separate add-back the matrix cannot compute from state_detail. The estimate here covers only the state-tax portion.	confirmed
GA	Form 700 Schedule 4 col 6 (Georgia-source income); apportioned by single gross-receipts factor (Schedule 7). Rate 5.19% for 2025.	GA does not adopt §168(k): federal depreciation added on the "other addition line," GA depreciation on the "other subtraction line." U.S.-obligation interest subtracted.	O.C.G.A. §48-7-129 withholding 4% on nonresident partner’s GA-source share; not required if < $1,000; composite Form IT-CR alternative.	no add-back — HB 149 electing PTE: the electing income is ADJUSTED OUT of the partner’s GA return (Form 500 Sch 1) and the partner may NOT claim a credit — an income exclusion, not a member add-back.	confirmed
NC	D-403 Part 4 Section B → NC K-1 Section B (NC-source); apportionable income apportioned by SALES FACTOR only (G.S. 105-130.4).	Form NC-PE: add back 85% of federal bonus depreciation (deduct over next 5 yrs); U.S.-obligation interest subtracted (NC-PE Part B line 18).	Entity pays NC tax on each nonresident partner’s NC-source share at 4.25% (2025) unless partner files Form NC-NPA affirmation.	no add-back — Taxed PTE: owner DEDUCTS the taxed-PTE income (NC-PE Part B line 38) and may NOT claim a credit; only a taxed-PTE LOSS is added back (line 14). No credit add-back.	confirmed
NJ	Schedule NJK-1 (NJ-1065) Part II Column B "New Jersey Source Amounts" — the nonresident figure (NOT Column A total).	NJ decouples from federal bonus depreciation (GIT-DEP); U.S.-obligation interest is not NJ-taxable.	PTE remits nonresident GIT unless the member expects a full BAIT-credit refund (since TY2022).	no add-back — BAIT is a REFUNDABLE credit against NJ GIT (NJ-1040NR PTE/BAIT credit line) — NO owner income add-back.	confirmed
NY	IT-204-IP column C = NY-source (lines 1–19); nonresident carries column C to the IT-203 NY-amount column. NYC broken out separately ("YC").	IT-225 — A-209 §168(k) bonus-depreciation add-back (S-213 offset); S-125 U.S.-government-obligation interest subtraction.	IT-2658 estimated tax on nonresident individual partners at 10.9%; not required if the entity elected PTET or partner is on IT-203-GR.	ADD BACK — IT-225 addition code A-219 — "PTET deduction addback": enter the credit claimed on Form IT-653 line 1. (A-222 = NYC PTET.)	confirmed
OH	Ohio IT K-1 Sch IV line 2a — apportioned (20/20/60) + Ohio-allocated nonbusiness income; nonresident carries to IT NRC.	IT 1040 Sch of Adjustments line 9 — add back 5/6 of §168(k)/§179 bonus depreciation; line 26 subtracts U.S.-obligation interest.	IT 1140 withholding 3% (or IT 4708 composite 3.125%, or IT 4738 EPTE 3%) when nonresident adjusted qualifying amount > $1,000.	ADD BACK — IT K-1 line 3a EPTE add-back → IT 1040 Sch of Adjustments line 2 ("add back proportionate share of IT 4738 tax"); refundable credit Sch of Credits line 43.	confirmed
SC	SC1065 Schedule SC-K col D (allocated) + col F (apportioned) → line 21 SC-taxable business income → SC1065 K-1.	SC1065 Schedule SC-K col B (SC adjustment) — §168(k) bonus-depreciation add-back; U.S.-obligation-interest subtraction.	SC1065 lines 8–9 withholding 5% of nonresident’s SC taxable income; I-309 affidavit or I-338 composite exemptions.	no add-back — SC Active-Trade-or-Business election (I-435, 3% flat entity tax): entity-taxed amounts are SUBTRACTED on owner Form I-335 line 6 — an income exclusion/reduced rate, not a member add-back.	confirmed

Every link is the STATE’s own instruction PDF/page. “ADD BACK” = the owner reports the income and adds their share of the PTET back to state income (the matrix estimates this from the captured entity-tax). “no add-back” covers three different mechanisms — a refundable credit only (NJ, CT, IA, KY), the income excluded/deducted at the owner level (GA, NC, SC), or no PTET at all (PA, DC) — none of which is a credit-to-income add-back. Confirm any figure against the specific state K-1 before filing; line numbers move between tax years.