Partnership is not a partnership

[joanmcq]

Prior preparer file small biz as a partnership. This is a same-sex couple, but only one of them runs the biz. Maybe prior preparer thought it would be easier. I don't know. Last year's was the initial return, the FEIN says 'applied for', and per client, no EIN was applied for.

To top it off, the biz didn't take off and closed March 30, 2012.

Rather than apply for an EIN just to file another p'ship and then a final, I am considering just filing a zero income 1065 marked final, and winding down the biz on a Sch C.

I don't know if I'm looking for an easy way out, doing it correctly as it should have been, or just too tired to even think this one through.

Probably the latter.

[taxea]

Amend last year's with an explanation and if there is reason to do one for this year include a Sch C.

[Gary2]

Prior preparer file small biz as a partnership. This is a same-sex couple, but only one of them runs the biz. Maybe prior preparer thought it would be easier. I don't know. Last year's was the initial return, the FEIN says 'applied for', and per client, no EIN was applied for.

To top it off, the biz didn't take off and closed March 30, 2012.

Rather than apply for an EIN just to file another p'ship and then a final, I am considering just filing a zero income 1065 marked final, and winding down the biz on a Sch C.

Could that have been the preparer's way of handling the community property issues?

[joanmcq]

I thought that, but then he didn't split the wages, even for the MFS CA returns. Just a big headache right now. He even put their van in the p'ship as a biz vehicle, with a placed in service date of 2005. beginning date of partnership...get this: 01/01/2011. Yeah, beginning date of business 2011 on a 2010 return.

Now the van is wrapped with the biz logo, etc. but I have no idea of the percentage of use he used (but it looks like 100%) and there is a huge amount of accumulated depreciation, which might be bonus dep, but who knows?

I was going to just do the p'ship and mark it final until I saw the van. Now I just want to get rid of it.