@strongsilence What makes me curious is why so many entities are still electing to be partnerships.  It's usually the worst form of organization, because of the unlimited liability.  I suppose the main advantage is to avoid payroll returns, when there are no employees.  Otherwise, in the old days a corporation was the way to avoid liability and these days, the LLC electing to be taxed as a corporation is, at least in most cases, a better choice.  Are these legacy businesses, left over from the 50s?  Or are people still setting them up without giving it much thought?