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10. RENTS, ROYALTIES, PARTNERSHIPS, ESTATES, ETC.

Report the income or loss from federal Schedule E. Any modifications to federal partnership income and / or S corporation income should be shown on line 14 or line 24 of the IA 1040. Include a copy of federal Schedule E.

Married Separate Filers:

Divide income or loss from Schedule E based upon ownership of the asset-producing income or partnership interest or individual named as beneficiary.

 

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