For a general partnership that files US Tax form 1065, there is a check box for Final Return which is not checked due to the partnership continuing on to the next year. However, the California state form 565 also has the same check box. If the partnership has been relocated out of state and thus will have no more business in California, should the box be checked even though the corresponding federal return does not have it checked?
I'm thinking not, since the partnership could potentially move back into the state again and thus it might not be the final return for the state given such a possibility.