I've got a client that moved from CA to AZ in mid-2021. He owns interests in several K-1s that generate CA-source business income/losses, several of which have prior-year CA-source suspended passive losses.
Does AZ allow these CA-source passive loss carryforwards to be used to offset CA-source passive K-1 income that he is now reporting on his AZ return commencing when he became an AZ resident?
Any help is truly appreciated!