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I am in a General Partnership with 1 other person.

We both work out of our respective homes. When filing expenses on a 1065, do we line item each of our home office expenses? For example, if I use my internet 50% of the time for work, and he does too, do we line item internet usage at 50% twice?

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Your home doesn't belong to the partnership, it belongs to you. So you can (if qualified) deduct home office usage as a business expense on your individual tax return. Same goes to your partner.

Similarly any other unreimbursed expense.

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