You are probably covered under the exception, but the exact language is under FAQ 15 here:
[for some reason this stupid blog software mangles the link I'm am trying to provide from the IRS, you will need to edit this by hand deleting the spaces " " ]
www.irs.gov/businesses/schedules-k-2-and-k-3-frequently - asked - questions -forms-1065-1120s-and-8865
