I sincerely believe you are right.   They came to me for help because the other busn is very questionable.  I can go on about it, but that's their issue charging for preparing returns, never efiling them, but charging the customers for a completed efiled return.. and now people are finding out with the IDME that they have never been efiled and were waiting for their refunds.. just thinking the irs was slow.   ( Legally called Theft of Service).  One party that they did efile, was married and living with his wife and kids and to make that story short she filed head of household for each and gave them both a couple of the kids... then like this one I am trying to do ( which I was honest, have never filed for a HOA.. turns out she said they were real estate residences when it's really condo's.  So I am documenting everything I do with back up .. but if I read it right, there is no need to file  and yes all those expenses I was first entering.. the fine print said do not include any expenses from income that is tax exempt.  I asked the person in charge to look for something stating they are a 501(a)...  so we know for sure that it's not required to file..