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Home office deduction for LLC Partnership that was not claimed on form 1065, how to claim on form 1040?

 
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Home office deduction for LLC Partnership that was not claimed on form 1065, how to claim on form 1040?

As the owner, however, you may be able to claim the Home Office Deduction on your personal tax return. If you were required to pay these expenses under thepartnership agreement, you may report your home office expenses on Schedule E (Partnership Income) as "Unreimbursed Partnership Expenses" (UPE).

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