For a rental real estate LLC, a federal K-1 was generated, and also 5 out of state(I'm in CA) K-1s( for GA, NC, SC, WV, AZ) all with net losses as shown on Line 3. Do I have to file the 5 out of state non-resident tax returns?

“For a rental real estate LLC, a federal K-1 was generated, and also 5 out of state(I'm in CA) K-1s( for GA, NC, SC, WV, AZ) all with net losses as shown on Line 3. Do I have to file the 5 out of state non-resident tax returns?”-----> If it were true that LLCs had to be filed only in the state where its owner(s) live, the state of DE would have a population of about 300 million people, because that's where most LLCs are created. If you are a single owner LLC you have a disregarded entity for tax purposes. As such you would file a schedule C with your federal tax return. If you do business in more than one state you would file with your resident state and then file nonresident state returns in the other state. You would take a credit for taxes paid to the other states on you resident state return, generally. If you have more than one member then you would most likely be a partnership and you would file returns in the state or states you do business in. Keep in mind that the place of the LLC's legal residence,CA, says nothing at all about where its owners will pay taxes. That is determined by their legal residence, and by the source of the LLC's income. The tax authorities don't care that you have a piece of paper saying your LLC exists in some state or another. They care about whether you as LLC owner reside in their state and about whether the LLC's income is coming from their state.