In North Carolina, for a partnership, last year my business had no income or expenses aside from the $200 annual report fee. How would I deduct this fee ?

[amndarf]

Do I need to deduct this on my federal partnership return or my state partnership returns?

[DavidD66]

You report it as a business expense on your federal partnership tax return (Form 1065).  If you have no income and no other expenses, your $200 loss will flow to your state partnership return (Form D-403).