There is not a separate category on your business return for entering unreimbursed business expenses. You can add them to the expenses that they apply to. Copy paper purchased by a partner would be added to your office supplies expense, for instance.
Also, a partner can add them on his or her personal tax return on schedule E, page two. You will be asked if you have any when you enter your K-1 schedule from the partnership on your personal tax return, assuming the business is a partnership.
If you are a corporation, it is best to have the shareholder/employee submit an expense report and be reimbursed by the company.
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