No.
- A domestic partnership must file an information return, unless it neither receives gross income nor pays or incurs any amount treated as a deduction or credit for federal tax purposes.
- A foreign partnership generally must file an information return if:
- It has gross income effectively connected with the conduct of a trade or business within the United States,
- It has gross income derived from sources in the United States, or
- It is making an election, such as an election to amortize organization expenses.
