money spent to furnish and improve the property would not be deductible or depreciable until 2022.since it would seem you have no reportable income or deductions for 2021 a partnership return is not required.
now a warning about tax filing for AIRBNB
If you provided "substantial services" to your renters, then you're considered to have had an "active" role in earning Airbnb income. That active role indicates you should be classifying your Airbnb activity as a business subject to self-employment tax on net income and would not be passive.
