on the k-1 for the partnership use the Unreimbursed Partnership Expense section
to get to this point the is a question on "Describe the Partnership" window
the first question "I am required to pay supplemental ............... must be checked to get to the section. then the UPE question on the next page must be checked yes
NOTE
You can deduct unreimbursed partnership expenses (UPE) if you were required to pay partnership expenses personally under the partnership agreement. However, expenses that could have been reimbursed by the partnership are not deductible. To avoid issues with the IRS, the partnership should have a clear, written policy stating what expenses will and won’t be reimbursed.
