A calendar year 1065 Partnership will file for tax year 2018, it received its election from IRS and NYS to become an 1120S on 1/1/19.   My question is--1. assume i file a final return 1065.  2.  can i roll partnership basis into the new S-Corp.  3. What to do with the depreciating fixed assets--can i roll these as well?  The accounting will basically be seemless, its the tax filing that concerns me---thx