Partners in a partnership can deduct Unreimbursed partnership expenses paid in the course of doing business on Sch E page 2. It is entered in the partnership k-1 section in TurboTax
Shareholders in an s corporation would either consider the shareholder's unreimbursed s corporation expenses paid in the course of doing business a contribution to capital or ask to be reimbursed by an accountable plan.
Personal expenses paid for the sale of the business can be an adjustment to basis when you show the sale of the business on Sch D.
