The CA partnership is in construction of an apartment complex. Therefore, they have to file CA regardless of no operations. I just did not want to argue with the client. I agree that the filing of K-2/K-3 and elections are not required. I think best option is just not to file. If I get a notice and will explain there were no operations. Make sense. I was just trying to find support I could send to client that the federal return did not need to be filed even though I sent an extension by mistake. I am being challenged by a large investor.....