Does an LLC (taxed as a partnership) get to deduct distributions paid out to partners as a business expense on the 1065?

[danielle-51]

I know that the partners all pay the taxes on the distributions whether or not they are paid out. If they are paid out, then I was thinking that could be a possible business expense, but I wasn't sure.

[tagteam · Accepted solution]

No, distributions to partners are not deductible as business expenses.