Real Estate Title Tax Reporting

[Gary2]

they do not seem to be concerned with a non partnership reporting of this activity.

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.