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Direct K-1 Import Export tax year 2023 and prior

Federal and state partner entity types

When entering the partner’s entity type for federal for some states, the entity type may not be the same as federal.
For example, if a federal entity type is N for Nominee, then the state of New York entity type is automatically I for Individual. The following chart provides a comparison of the federal entity type with the state entity type. Only the states that have different entity types from federal are listed in this chart.
ENTITY TYPE
FED ASSN VALUE
AL
CA
MD
MN
NY
PA
WI
Corporation
C
C
C
C
C
C
Other Corp
C
Individual
I
I
I
I
I
I
I
I
Partnership
P
P
P
P
P
P
P
P
IRA/KEOGH/SEP
R
R
R
R
Other
N/A
I
R
LLP
M
P
M
M
P
P
C or P
M
Limited Partnership
P
P
LP
P
P
P
P
P
Disregarded Entity
D
D
D
N/A
Other
I
I
D
S Corporation
S
S
S
S
S
S
S
S
LLC
L
P
L
L
P
P
L
L
Exempt Org
X
E
X
X
X
N/A
X
X
Estate
E
E
E/T
E
E
E
E/T
E
Trust
T
T
E/T
T
T
E
E/T
T
Grantor Trust
G
T
E/T
G
T
I
E/T
G
Nominee
N
I
Other
N
Other
I
E/T
N
Fiduciary
F
I
E
F
Other
N/A
E/T
F

This article applies to:

  • Product: ONESOURCE Income Tax
  • Subject: Export, Import
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