Owners of partnership interests can deduct home office expenses on their individual Form 1040, U.S. Individual Income Tax Return. If the expense is of the type the partner is expected to pay without reimbursement, the partner can deduct the expense on Schedule E, Supplemental Income and Loss, as "unreimbursed partner expense" (UPE). Per Schedule E instructions, UPE should be reported on a separate line of the section reporting partnership expense, along with the name of the partnership, a description of the amount, and the notation "UPE." Form 8829 can be used to determine the appropriate deduction, but the form itself does not need to be filed.

Just click on "where do I enter", and type in UPE. A worksheet pops up, and that is where you enter the home office expense