Since you have not yet started and have no income to report, you should not be filing a return for 2021. As posted in this thread last year:
Per the IRS Instructions for Form 1065:
Who Must File
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.
The amortization of Start-up costs cannot begin until the partnership has begun earning income.
See Publication 535 for more information about Start-Up and Organizational Costs.
@sarahg23
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
