Partnership returns.
(a)#
(a) In general. Every partnership having any income derived from sources within this Commonwealth shall make a return for the taxable year setting forth all items of income, loss, and deduction. The return shall state specifically the items of partnership gross income and the deductions allowable and shall include the names and addresses of all the partners and the amount of the distributive shares of income, gain, loss, deduction, or credit allocated to each partner. The return shall be made for the taxable year of the partnership, irrespective of the taxable years of the partners.
(b)#
(b) Partnerships with Commonwealth source income. Every partnership engaged in trade or business, or having income from sources, within this Commonwealth shall file a partnership return in accordance with this section, whether or not its principal place of business is outside of this Commonwealth, and whether or not all of its members are nonresident partners.