To enter unreimbursed partnership expenses on the Schedule K-1 and the adjustment on the Self-Employment Tax Worksheet.
Please note, there is a separate worksheet to enter the business use of your home expenses later in the Q&A screens.
The unreimbursed partnership expenses that are not deductible as itemized deductions on Schedule A are reported on Schedule E. The total expenses will flow to Schedule E, page 2, and the name on Line 28 will be reflected as UPE (unreimbursed partnership expenses). This amount will also flow to the Schedule SE as an adjustment.