Any clarification updates regarding form T776 and definition of a partnership?  In most cases, for couples who jointly own a rental property, I checked the "co-owners" box on their 2022 tax return.  Does this mean those "co-owner" clients are exempt from filing the UHT?  I also filed a few returns that were owned jointly by spouse where I indicated "partnership" on their 2022 tax return.  There is no formal partnership, the property tax bill shows both spouses names, no partership reported on the property tax bill.  Is this exempt from filing the UHT Return?