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babes properly I mean 21 okay so we are which I hit record okay dude yeah were recording okay so lets just go ahead and take a look at chapter 21 partnerships will deal with chapter 22 next time S corporations and these are basically pass-through entities okay and so what happens here is were going to see that the partnership in the same thing for S corporations will file a tax return but the whole point of the tax return is simply to show the different amounts that were distributed to the partnership members the partners what was distributed to them so that they can fill out their respective tax returns probably their 1040s whatever it is that theyre gonna file it as individuals okay and thats also going to be the same for the S corporations so the couple of things that were gonna look at here is one you know when youre forming the partnership where the tax consequences and were gonna see that its very very similar to what weve already said about forming corporations it rea