BobKamman
Level 15

For a 1065 preparer, I see this as an MYOB situation.  The issue of whether the partner activity rises to the level requiring payment of self-employment tax depends on all the facts and circumstances.  Let the partner deal with it.  Or at least first check with your malpractice insurer, if someone files a claim because they don't like the idea of sending IRS $20,000 based on your "audit."