Carl
Level 15

Self employed

Are the rules generally the same regarding type of deductions allowed as for sole proprietors?

No, they are not the same. Not even close.

 

Any tips or pointers to relevant publications, sites, etc would be greatly appreciated.

Basically, all expenses need to be paid out of the partnership. That's the simplest/easiest way to do it. That's because with the massive tax law changes that took effect in 2018, there are many expenses that can "ONLY" be paid out of the partnership in order to not be counted as taxable income.