@Carl stated "If the partnership has assets that are being depreciated, then you do have expenses in the form of depreciation. So you'd need to file."
That would only be the case if the entity has started business. Based on the facts, it would appear that the business has not truly begun, hence depreciation would not begin regardless of whether assets have been purchased.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
