Is a Non-Resident State Tax Return Required for a Net Loss?

[Margaret Feit]

My husband and I have an LLC (taxed as partnership) located and registered in GA (where we live), which had an overall net loss for 2018. We also have a subsidiary SMLLC (owned by the partnership) that is registered in KS and owns a commercial property there. That subsidiary LLC also had a net loss for 2018. Does the partnership need to file a state return in KS for 2018? If so, it will be the parent company filing the return, since the subsidiary is a disregarded entity. Will it pose any problem for the parent company to file a state return there if it is not registered with the KS Secretary of State?

All the losses ultimately flow through to our personal joint return, but we will not be able to claim any of them in 2018 because of passive loss restrictions. If the answer to the above question for the partnership is yes, then do I also need to file a KS personal return, just to report losses that I cannot claim for this year? 

When I do eventually get to claim these passive losses, can I only claim KS losses at the state level against other KS income? Or if I have passive income in GA in the future, can I claim my previous KS losses on my future GA return? What happens if I eventually sell the KS property at a loss and never realize a gain there, while at the same time selling a GA property with a capital gain? On the state returns, can I claim the KS capital loss on my GA return to offset the GA capital gain? I understand how all this works at the federal level, but the inter-state details are a little more murky for me! Any help is appreciated! Thank you!