ChatGPT said: Partners in a partnership often incur business expenses personally, such as travel, mileage, or office costs. When not reimbursed by the partnership, these out-of-pocket costs may qualify as unreimbursed partnership expenses (UPEs), offering potential tax deductions. However, claiming UPEs requires meeting specific IRS conditions and maintaining detailed documentation. Learn how partners can navigate these rules and decide whether reimbursement or deduction is