I have interest expense in my partnership return. Is my parnership considered "Is tax shelter with interest expense"?

Hello sylvialclo1

I may need more information to provide an accurate answer. However, if your partnership has interest expense, it may be subject to certain tax provisions. You can refer to this IRS website  as well as this one regarding the limitation on business interests expense: https://www.irs.gov/newsroom/basic-questions-and-answers-about-the-limitation-on-the-deduction-for-business-interest-expense for more information. 

Thanks,
Sean