Hi ZhenyaVC,
Happy to assist you! There are a few questions I have before I am able to answer your question. Did your husband purchased the truck under the Partnership's name or his personal name? If he bought it under the Partnership's name, that truck should have been expensed in the Partnership tax return (Form 1065) and the expense should have come through the K-1 he received.
The second question is what does his partnership agreement for unreimbursed partnership expenses state? According to the IRS, you can deduct unreimbursed ordinary and necessary partnership expenses, your husband paid on behalf of the partnership on Schedule E (if he was required to pay theses expenses under the partnership agreement). Please check out this link for further details: https://www.irs.gov/instructions/i1040se
Overall, if his partnership agreement states he can deduct this truck, then he would deduct the greater of the two methods: actual expenses or mileage on Schedule E (and if the Partnership is considered nonpassive, if he materially participates, if he it is passive, then you cannot deduct the truck)
I hope this helps understand, please let us know if you have any questions regarding the above.
Cheers,
Laura
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