GA State Tax Return

[the boss]

Any reason that a Florida resident would have to file GA tax return when all he had from Georgia was a K-1 from an 1120S with a loss?  Seems to me he had no GA income so no return needed.  Someone told my client he had to file GA income tax.

[kcjenkins]

Was that his barber?  Or his bartender?  

[jshtax]

I see no need to file one.

[the boss]

No, as a matter of fact, it was the CPA firm that prepared the corporate return in Georgia. 

[GeneInAlabama]

NOL for future years?

[Lion EA]

Or, RE with passive losses that will come in handy when the corp sells and has a profit?

[the boss]

Must be for NOL purposes.  Anyone familiar with Georgia rules on NOL?  Taxpayer did not have a NOL on his federal return.