I added a garage sink to my home so I could wash before entering my home after caring for Covid patients in the hospital. Can I deduct the cost of this?

[mackster]

I take unreimbursed partner expenses on my K-1

[JeffreyR77]

It depends. 

If you are a W2 employee, no - there are no deductions for unreimbursed employee expenses. 

The costs related to home improvements are not deductible.  They increase your basis (investment) in the property.  

If you are treated as an independent contractor (1099-NEC) , you can include the cost as a business expense as part of your home office deduction. 

[JeffreyR77]

You can take Unreimbursed Partnership Expenses as long as the Partnership Agreement specifically states so.  You would then be able to deduct this as a UPE.