A client formed an LLC between family members for property that is split three ways and that is used by the family members as vacation property. The property is not rented out but used exclusively by each of the 3 family members as a vacation retreat. They filed a Partnership return which showed no income and they deducted the repairs and maintenance as well as the property tax for the property on the return. They issued each of the siblings a K-1 showing these expenses paid and have listed them on line 13 with a code W and line 18 with a code of C. This seems incorrect since this property is not a business and will never show income. My question is should they just file a zero information return each year and deduct the property tax they paid for their portion directly on their Schedule A's? Also, the deduction for the repairs and maintenance should not even be deducted if its not a business. Would that be correct?