You don't have to file as a partnership...you can file as a QJV....https://www.irs.gov/businesses/small-businesses-self-employed/election-for-married-couples-unincorpo... you're a married couple. If you've been filing as a partnership in the past then you should know the income is reported as gross sales or receipts.....Line 1a on your 1065 and you're taxed on the business income on your K-1s whether you made distributions or not.
