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Schedule E, line 28, prints Unreimbursed Partner Expenses (UPE)

Enter UPE from nonpassive activities in
Unreimbursed Partner Expenses
 on the K1-6 screen in the K1 1065, 1120 S folder.
Per the Schedule E Instructions, a taxpayer can deduct unreimbursed ordinary and necessary partnership expenses paid on behalf of the partnership on Schedule E if the taxpayer needed to pay these expenses under the partnership agreement (except amounts deductible only as itemized deductions; enter these on Schedule A).
Enter unreimbursed partnership expenses from nonpassive activities on a separate line in Column (h) of Line 28. Don't combine these expenses with, or net them against, any other amount from the partnership.
If the expenses are from a passive activity and the taxpayer doesn't need to file Form 8582, enter the expenses related to a passive activity on a separate line in
Column (f)
 of
Line 28
. Don't combine these expenses with, or net them against, any other amounts from the partnership.
Enter
UPE
 in
Column (a)
 of the same line.
If the K1 is from an S Corporation, the amount may come from the asset tab. This is an incorrect data entry. Enter the
K1 shareholder asset
 as an itemized deduction.
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