How to file nil returns for partnerships in USA

Under Reg. 1.6031(a)-1(a)(3)(i) it says, "A partnership that has no income, deductions, or credits for federal income tax purposes for a taxable year is not required to file a partnership return for that year." Furthermore, in the instructions on page 2 it says, "Except as provided below, every domestic partnership must file Form 1065, unless it neither receives income nor incurs any expenditures treated as deductions or credits for federal income tax purposes." https://www.irs.gov/pub/irs-pdf/i1065.pdf So there is no return required. However, if you for some reason wanted to file a no activity return, I would think it would have to be done by paper, and there won't be an K-1s attached since there is no information on them; just write "no activity" at the top of the return. I am not sure what the IRS would do with it though.

Видео How to file nil returns for partnerships in USA канала TaxGuru