Business & farm

no, you can't combine your income and enter it on schedule C.  a partnership K1 and has a line to enter unreimbursed expenses (UPE for partnership)

S Corporation Shareholders
S corporation shareholders generally cannot deduct unreimbursed business expenses on Schedule E because the shareholders are categorized as employees when performing services for the corporation.  a change in the tax laws starting with 2018 bar the deduction, in most cases, of employee business expenses.