UPE? 1 Partner's Office Equipment

[Rondi]

Unreimbursed Partnership Expenses - If one of the two partner's in a P/S uses his computer & printer for the business 50% of the time, would the deduction be reported on F1065?

or as part of Partner 1's UPE? and if reported as UPE, would F4562 be completed?
Thank you for helping!
9 hours ago

[Roland Slugg]

The latter ... deductible by the partner on Schedule E (on a separate line ... see the Schedule E instructions) ... and file a F-4562 if the computer and printer each has A basis. If they don't have any basis, there is no deduction anyway.

[Rondi]

Thank you

Thanks.....That's what I was thinking, but was looking for confirmation.