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cbslee said it politely. I will be more direct. Please don't be offended, but you are potentially getting in over your head and not acting in the best interest of the client. In fact, it is a violation of AICPA code of ethics to practice in an area you do not have the competence or experience in. Filling out the forms is the easy part. You need a thorough understanding of partnership accounting principals. You also need an understanding of partnership tax laws from creation to liquidation and the wide realm of possible transactions in between such as partner death, admissions, sec 754 elections, inside vs outside basis, guaranteed partner payments vs draws,....................................................

I have been preparing 5 or 6 PTS returns for years. Potentially, 1065 returns are the most complicated of all of the Business Entity Tax Returns. There is no single practice return that will prepare you for all of the variables that might pop up. A 4 to 8 hour CPE class would at least get you headed in the right direction. While it's somewhat expensive PPC's Tax Guide for Partnerships is very thorough and complete.

You should be able to input as nonresidential in ATX and claim section 179. Another possibility is the small taxpayer safe harbor. You are under $10,000 are you also under the 2% threshold?

There can also be extra record keeping, such as when the pass thru entity is accrual and members are cash basis. The whole idea is to save tax preparation cost by filing at the entity level vs individuals, so there has to be some cost analysis.

I am the opposite. While I have a Chromebook at home, I can't imagine not using a desktop for work.

Charging that kind of money for audits and you only need a few clients a year!

27.5 is correct for residential, this is nonresidential

I would not touch this one with a ten foot pole, and that includes the spouse. However, the penalty for the withdrawal from retirement accounts will occur in the year in which the withdrawal occurs. So if I were his spouse, I would not file a joint tax return with him in that year, or ever again for that matter.

HVAC is Qualified Real Property which qualifies for Section 179. I don't use Bonus Depreciation due to my state.

I file em to keep alive NOL's and CG losses to move forward. You never know when you might need one.