Suggest you take another look and research the filing requirements for NON RESIDENTS. Some state such as PA require filing at $50 of income - whether or not any tax is due. Several others have a filing threshold of under $100. You are stating the threshold for residents it appears.

Now the reality of MLPs is most income is #1 - negative in most states, if you check your K-1 note that most numbers historically have been negative, #2 - only a very few dollars even under the threshold for technically needeing to file, and MOST IMPORTANT #3 - do you really think PA or any other state is going to go after you for a return showing $50 or $100 in taxable income? The reality is the cost for them to process the return would be greater than the tax due.

#4 is a limited caution for those holding BOTH Canroys and PAA. Those holders have a possible situation where Revenue Canada WILL seek filing of a return and approximately a 48% tax. This situation is limited to only a very few taxpayers.

ARB