There are Partnerships that do not have to file a partnership information return (PIR).
Generally, partnerships do not have to file a partnership information return (PIR) if they have:
There are Partnerships that have to file a partnership information return (PIR).
Your partnership has to file a partnership information return (PIR) if:
There are other situations where you have to file a PIR. For more information, see the Guide for the Partnership Information Return.