UNREIMBURSED PARTNERSHIP EXPENSES

-If your partnership agreement requires you to pay expenses under the partnership agreement, you can deduct these items.
If your partnership interest is nonpassive,

• Enter "UPE" (unreimbursed partnership expenses) in column (a) then go to col. (h)
  

• deduct the unreimbursed expense on a separate line in column (h) of line 28, nonpassive loss from Schedule K-1. This amount should not be combined with your other K-1 gain or loss from this activity -- it should be separately stated.

If your expenses are passive, enter "UPE" in column (a) and enter the expense in column (f) of line 28.

These deductions should be ordinary and necessary expense of the partnership, not items which should go on Schedule A as itemized deductions.