Should a partnership that started in 2019 file a tax return if it did not make any income, but have some expenses?

[abctax55]

Yes... especially if the IRS is expecting a return (based on the letter received after applying for the FEIN).

AND, those expenses may or may not be immediately deductible.  Check into the need to capitalized as start-up costs, depending on the fact pattern.

[andreactamayo]

Thank you for your answer.  What will happen whit the losses on his personal return? I know it flows to the Sch E, but will be able to deduct something. The taxpayer does not have other passive income.

[abctax55]

1) IF the expenses are deductible at the partnership level, the loss will show on the K-1.

2) The K-1 amounts show on F 1040, Sch E, page 2 IF they are deductible. 

You imply the K-1 is a passive investment; deductibility of passive losses on F 1040 is dependent on many factors.

Is this your first F 1065, and the first time you've dealt with a K-1 on a F 1040?

[andreactamayo]

Yes, it is. Any recommendation ? 

Thanks, 

[abctax55]

Find a local mentor, or pass on doing the returns until you have time to do some CPE.

Learning to do taxes via an on-line forum, from strangers,  isn't feasible.