partnership return

[oceanlovin'ea]

I have new client with partnership return that contains 6 duplexes. I was always of the impression that the fees to prepare the tax return went on page 1 of the partnership return. They are expenses of the partnership not of the rental units.

The previous preparer put them on as an expense of the rentals.

Which way is right? If it doesn't matter should I just follow suit?

Linda, EA

[Y2KEA]

If the partnership has only rental activity, then that is where I put the prep fees. I other activities are also invloved, I will allocate. After all, if not for the rentals, they would not have a partneship.