Perhaps. The Tax Book provides the following with regard to unreimbursed expenses incurred by a partner in connection with partnership business:
Under the general rule, a partner is not allowed to deduct partnership expenses on his or her individual tax return. However, an exception applies when there is a provision in the partnership agreement requiring the partner to pay the expenses, or if payment of the expenses is a routine partnership practice tantamount to an agreement...Allowable expenses are deducted on Part II, Schedule E (Form 1040). Report allowable unreimbursed partnership expenses as a separate item from partnership income on line 28, Schedule E. Enter “UPE” as the name of the line item, then list the amount on (i) of line 28. The expense will be deducted from partnership income and will also reduce net income subject to self-employment tax.
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