A client has brought me 2 K1's from two partnerships.

On both forms, the "From SP" box is checked.

On 1, there is an entry on line one "Income subject to withholding for non resident as reported on organization's partnership return"

The second has no entry on that line, but does have an entry on the Income line 1 "Distributive pro rata share of income allocable to West Virginia.

Where do I enter these items?  There was no West Virginia tax withheld.  Thanks.