The kids set up an LLC partnership for each of the 3 rentals their elderly mother owns (with a separate EIN for each)  but she wants to just put them on her tax return as she has done for 30 years.  All of the income/loss will be going to the mom 100% (at her request).  Can I just put them on her tax return as schedule Es and not worry about filing 1065s for each of the rentals with K-1s?  The kids are good kids, I know them all, they were just trying to look out for their mom and also thinking about the future.