Can you trace an iPhone 5s where it was restored?

I found an iPhone 5s that's disabled and without a SIM card, if I restore it, can it be traced? I don't wanna get blamed for some **** ****. I ain't no thief

You sould be ok, as long as you do a complete systemrestore as it looks like when you first get it, if you keep the owners stuff then yes it is possible to track, Location etc, I found ipod touch last year it had trackers on, all i did was do a full restore, Bobs your uncle… No chance of tracking. Hope this helps… As far i'm concerned finders keepers, losers weepers.
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If the owner didn't wipe it, then you can't restore it and you can't turn off find my iphone. The sim has nothing to do with that.

If that's the case why not just take it to the police/Apple Store to see if they can help finding the owner instead of worrying if it can tracked or not.

In any case Activation Lock would prevent you from using it anyway.