Some states require a club to file a return for the state, if any member is a resident of that state. Following is the list of states that require this:
| Georgia |
| Indiana |
| Missouri |
| New Jersey |
| New York |
| Oregon |
| Pennsylvania |
| West Virginia* |
As an example, if a club is based in New Jersey, and a member's residence is in Pennsylvania, the club would need to file state returns for both states
*West Virginia is not supported by myICLUB.com; clubs in West Virginia should contact the state DOR for guidance on filing partnership forms.
Updated 05/30/2023
