Filing a final return for partnership

If the partnership did its last business in 2009, and its affairs wound up in 2009, 2009 was its last tax year. In that case, you wouldn't need a 2010 tax return.

Not sure about your state, but in California: You have to file a certificate of dissolution with the secretary of state

All LLC'spay a minimum tax of $800, even if there was a loss. So assuming youattempt to dissolve your LLC this year, you have to pay $800 tax for2010, and file a tax return for 2010 by 4/15/2011, and you should paythe tax in 2010 so that you can deduct it on your personal tax return(I'm not sure what happens if you pay the tax in 2011 when the LLC isalready dissolved). LLC's also have to file a annual statement ofinformation due I think on Jan/31 every two years and the fee is $20.So that's a deductible expense. If you paid this fee in 2010 your LLCstill existed in 2010, and so a return should be filed so that you candeduct this expense. When you file your 1065 return you should checkthe box Final.

A general partnership is not required to, but may do so. Under some circumstances it is to the partners' advantage to do so.

He said general partnership, not LLC, or even a limited partnership, which is what your information applies to.