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Investors & landlords
IRS Form 8829 (Expenses for business use of home) is used only for a Schedule C (Sole Proprietors).
When you enter your Partnership K1, there is a box on the Describe the Partnership screen that says: I am required to pay supplemental business expenses on behalf of this partnership/LLC for which I am not reimbursed.
You will reach a screen for Miscellaneous Supplemental Expenses. This is where you enter your Home Office Information., but you will have to figure the amount manually. (There is a How do I enter Home Office Expenses for my partnership link). The final number here will be transferred to your Schedule E, Line 28 with the description UPE.
If you have carryover expenses from previous years that were disallowed due to income limits, you enter them manually in the K-1 section as well. You will need to check the box for passive active losses carried over, back on the Describe the Partnership screen where you checked the supplemental business expenses box.
Also, the IRS is very strict that your Partnership Agreement must specifically require you to pay supplemental expenses personally. If the agreement is silent, the IRS may disallow the UPE deduction on an audit.
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