I've posted previously I'm working on a major return with 7 countries and 14 states.  All by K-1.  So far the return is 976 pages long.

K-1's are designed to be business to individual.  No state is set up for K-1's to be business to business and then to individual.

This means that apportionment will not work when you know what the state taxable income is.

Arkansas actually allows for direct accounting for the state under their filing status, but it says prior approval is required.  Too late for that.  So I checked the box anyways, attached a note explaining the K-1 situation, and then also attached the K-1 we received. In my AR1100S I filled in the direct numbers with the first line (gross sales) as being the allocated K-1 profit under the Arkansas column.  I did NOT use the apportionment calculation as it would not yield the correct result.

I know 13 of the 14 states (an Alabama tax agent actually explained how they wanted it presented) are wrong in presentation, but right in final pass-thru to the end pass-thru owner.

Taxes are soooo much fun when trying to override software.