There is no requirement for treating this as a partnership, and I'd go as far as saying that it would be wrong to treat it as a partnership in the absence of a formal partnership agreement. See Pub 541, page 2, center column, "co-ownership of property maintained and rented or leased is not a partnership unless the co-owners provide services to the tenants." (Services, in this case, would be the sort that would move it to Sch C from Sch E, e.g. a motel.) Of course, there may be sound legal reasons for forming a partnership, but that's not my department.
This is different from the original question, where the properties were in individual names, not joint.
This is different from the original question, where the properties were in individual names, not joint.
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