Home office use- Main Partner

[ILLMAS]

I am reviewing a prior year tax return and the prior preparer used Sch C for some miscellaneous expenses and home office use for the partner, zero income.  Partner uses home to do office work and to fulfill online order to be shipped, first time seeing something like and just want to make sure this is allowable, I will be amending the partners tax return for changes in the K-1.

Thanks

[Lee B]

The correct way to do this is "unreimbursed partnership expenses" deducted of Page 2 of Schedule E,

assuming that that the required language is present in the Partnership Operating Agreement.