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:
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.