I created a partnership LLC in Florida. We have no income for 2018, do we need to file a tax return?

[AnnetteB · Accepted solution]

No, if you had no income and also no expenses to report, you would not be required to file the partnership return for 2018.

According to the IRS Instructions for Form 1065 U S Return of Partnership Income, "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."