your question does not make sense. you state income of partnership distributed to affiliated LLC's and also state that it has no income. seek out a professional who can review the history of the companies and their relationship to one another and the relation of the owners of each partnership to one another and their relative ownership %'s. without knowing all this and maybe more, I don't think a correct answer can be given. there maybe even the need for partners to file gift tax returns which if this for 2018 would make them late.
