Can I deduct home office expense on my Partnership Return Form 1065?

[will115878]

Business is run from home but no rent is paid by the business (partrnership)

[Mike9241]

see this thread for the requirements

Summary:

if you meet the rules to deduct HOE it can be done only one of two ways. 

1) you don't deduct it on the partnership return but rather take a deduction entered under the UPE (unreimbursed partnership expense) section of your Turbotax 1040 K-1

2) establish an accountable plan and the partnership reimburses you. the partnership gets the deduction, and you have no taxable income from the reimbursement.

https://bogarassociates.com/blog/2020/8/20/two-correct-ways-to-deduct-your-home-office-with-a-partne...