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OIH deduction for partner

Greta
Level 9

Partner gets large K-1, works remotely from home. Any way to connect Form 8829 to K-1 UPE?

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dkh
Level 15

Form 8829  is for Schedule C only.   See instructions for Form 8829, page 1, bottom of first column.....

Who cannot use Form 8829. Do not use Form 8829 in the following situations.
• You are claiming expenses for business use of your home as a partner or you are claiming these expenses on Schedule F (Form 1040 or 1040-SR). Instead, complete the Worksheet To Figure the Deduction for Business Use of Your Home in Pub. 587. (You cannot claim expenses for business use of your home as an employee.)

So IRS Pub 587 has the information you need for deducting the home office as a partner.

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4 Comments 4
dkh
Level 15

Form 8829  is for Schedule C only.   See instructions for Form 8829, page 1, bottom of first column.....

Who cannot use Form 8829. Do not use Form 8829 in the following situations.
• You are claiming expenses for business use of your home as a partner or you are claiming these expenses on Schedule F (Form 1040 or 1040-SR). Instead, complete the Worksheet To Figure the Deduction for Business Use of Your Home in Pub. 587. (You cannot claim expenses for business use of your home as an employee.)

So IRS Pub 587 has the information you need for deducting the home office as a partner.

Greta
Level 9

Thank you! The Pub 587 Worksheet is basically Form 8829. This answers my question.

Rainman1966
Level 3

How do you enter the home office deduction once calculated using Publ 587 to the Sch E as UPE for the partner?

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dkh
Level 15

write in "Home office deduction" on line 10 of the Schedule E Supplemental Business Expenses Worksheet

 

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