When is a form 4562 not required to be filed with a partnership return?
I don’t know about “partnership” vs “individual,” but to the best of my knowledge, an individual doesn’t have to file a 4562 in a year that no depreciable/amortizable asset was bought or sold. (I’m so used to forcing the 4562 anyway just so the client and I can see what we were taking depreciation on, that I don’t remember absolutely and positively when it’s not required by IRS.) If there are no different rules for partnerships, then in “in-between” years you won’t have to submit a 4562.