{"data":{"id":"us-wa/rcw-82a.04.420","jurisdiction":"us-wa","citation":"RCW 82A.04.420","heading":"Allocation and apportionment—Pass-through entities—Pro rata share.","body":"(1) Income derived from sources within this state include an apportioned share of the individual's distributive share of income, gains, losses, and deductions from pass-through entities that operate in the state, as provided in subsection (2) of this section.\n(2) The allowable modifications and credits under this chapter for partners, members, or shareholders of a pass-through entity are computed by including a pro rata share of the Washington base income and the credits allowed under RCW 82A.04.110 through 82A.04.130, if the modification or credit relates to the income of the pass-through entity. Each member's, partner's, or shareholder's pro rata share of a modification or credit is the amount of modification or credit based on the pro rata share of net income or loss on a member's, partner's, or shareholder's federal schedule K-1 form.\n(3) For purposes of this section, \"pro rata share\" means pro rata share as reflected on the member's, partner's, or shareholder's federal schedule K-1 form.","path":["Title 82A","Chapter 82A.04"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82A.04.420","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T04:32:14Z","sha256":"c5ee5c1cd33ed482980e6906a9bdffb535140f2073b749c193a232b6bfdbded9","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82a.04.410","next":"us-wa/rcw-82a.04.430"},"notice":"GroundRules: Original legal text. Not legal advice."}