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They are just different. Neither is more difficult.
Tiered partnership rules, withholding rate differences between entities & individuals, every state has some other random tax that is paid on its own form and needs it's own extension. Composite returns that can't include corps so you need two or three different taxes forms per state etc.
Partnerships because of states, IMO.
Throw provisions in the mix and you're neck and neck.
From a pure tax compliance perspective, I would say that partnerships are more complex than corps. Partnerships are more flexible in how they are operated and how the business operations are distributed to the partners which means that there is more complexity and change year to year. However as mentioned above, provisions can be a beast and that would defiantly make corps and partnerships a lot more equal in my opinion.
Partnership, obviously
Pships for sure
Like the state tax forms are worse for pships?