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Level 1
January 16, 2023
Solved

Mileage and Business use of home

  • January 16, 2023
  • 1 reply
  • 15 views

Hello,

 

Where do we report business mileage and business use of the home?  We are a husband and wife LLC filing as a partnership.  We are not in a community property state so we file the 1065 with K-1 income to our personal return.  Do these two expenses get reported on the 1065 or do we deduct them on our personal return?  

 

Thanks!

Best answer by Anonymous_

The LLC can reimburse you for these expenses or, alternatively, you can deduct them on Schedule E as unreimbursed partnership expenses (UPE) provided the LLC's operating agreement (aka partnership agreement) required you to absorb these expenses personally.

1 reply

Level 15
January 16, 2023

The LLC can reimburse you for these expenses or, alternatively, you can deduct them on Schedule E as unreimbursed partnership expenses (UPE) provided the LLC's operating agreement (aka partnership agreement) required you to absorb these expenses personally.