States that require a club to file a return if any member is a resident.

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


Updated 04/04/2022