I have a client who has a partnership that should be filing a final 1065 next year. The previous accountant filled out part L, which he was no required to do. Do I have to fill out part L if the client is not required becasue the previous accountant did it last year. Also would I really need part L? She has about 100,000 in passive losses that will become active next year, the year in which she stops paying expenses for the partnership. I can't see why L would be important to the client. Thanks in advance.