1099 and State Requirments

[KC-CPA]

Client lives in Florida (2011) and part year in Michigan (2010)

Client has an LLC set up in Missouri and is a managing member and receives 1099's in LLC name and EIN Number and has Missouri address for LLC, however, client lives in Florida.

Client also receives 1099's in his name and social security number and in some instances the address on the 1099 is Michigan (lived in Michigan in 2010) otherwise its Florida.

In all cases its for the same service and technically the same business.

He states that all work was done in Florida.

The question is in which states does he have to file a state return, obviously he knows Florida has not state tax.

[bgiez]

Are you preparing both 2010 & 2011 returns? Or are you just preparing 2011?

If you are just preparing 2011, has the client established residency in Florida? If so, no need for Michigan return.

[Gary2]

Client has an LLC set up in Missouri and is a managing member

This wording suggests it's a MMLLC, which implies a 1065, K-1, and returns for all states in which business was done by the LLC (assuming no corporate election). I wouldn't think that state returns based on partnership income can be allocated based on where the individual partner worked.

If it's an SMLLC, then sayIng he's "a managing member" doesn't make sense

[KC-CPA]

Yes, both 2010 and 2011

[KC-CPA]

Good Point, it should not say Managing Member, the LLC is a single member with an agent/organizer.