https://www.irs.gov/businesses/small-bu ... 1459018043

My client is a married couple who are residents and citizens of Australia. They
own a few rental house here in Michigan. They are new clients who approached me,
months after the April deadline, about preparing their partnership tax return, which I did.
They have filed form 1065 for about five years now.

Now the IRS has penalized them several thousands of dollars for the late filing.

But could they have avoided filing form 1065 under the Qualified Joint Venture election?
Can I file amend returns?