@Hal_Al wrote:
I'm of the opinion that yo do not need to file a partnership return.
I concur.
...mere co-ownership of property that is maintained, kept in repair, and rented or leased does not constitute a separate entity for federal tax purposes. For example , if an individual owner, or tenants in common, of farm property lease it to a farmer for a cash rental or a share of the crops, they do not necessarily create a separate entity for federal tax purposes.
See https://www.law.cornell.edu/cfr/text/26/301.7701-1
See also https://www.irs.gov/pub/irs-drop/rp-02-22.pdf
