I have a question.  I prepared a New Jersey Partnership tax return.  The partnership is owned by two Pennsylvania partners.  I did not prepare a Pennsylvania partnership as the partnership is registered in just NJ and all operations are in NJ.  One of the partners is asking me for a PA K-1 which they say is required for their personal return.  Is there a reason why a PA return would need to be prepared?. 

I admit I  am out of practice but I can't think why I would need to register and prepare an extra state return.

Thanks so much.