I do this, too. If they decide to take over another unit as personal use, it's already split as well. But mainly for the assets. And for the fees. I do love money.
LOL
Well this is true, and a good reason for me to get it done. BTW, The Wizard of Oz is one of my favorite movies. I played the Scarecrow in 4th grade, no brains then, working on them now.
I did my first 1040 today! My son just has one W2 and is always anxious to get his refund. Wasn't thrilled that efiling doesn't open for another 2+ weeks.