10. RENTS, ROYALTIES, PARTNERSHIPS, ESTATES, ETC.
Report the income or loss from federal Schedule E. Any modifications to federal partnership income and / or S corporation income should be shown on line 14 or line 24 of the IA 1040. Include a copy of federal Schedule E.
Married Separate Filers:
Divide income or loss from Schedule E based upon ownership of the asset-producing income or partnership interest or individual named as beneficiary.