# Partnership - Unincorporated less than $250k

**URL:** <https://www.protaxcommunity.com/t/partnership-unincorporated-less-than-250k/5646>\
**Category:** Tax Topics\
**Created:** [March 20, 2022, 5:42pm UTC](https://www.protaxcommunity.com/t/partnership-unincorporated-less-than-250k/5646 "2022-03-20T17:42:58Z")\
**Posts on this page:** 3\
**Page:** 1

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**Author:** ![tome](https://avatars.discourse-cdn.com/v4/letter/t/e56c9b/32.png) [@tome](https://www.protaxcommunity.com/u/tome)\
**Post date:** [March 20, 2022, 5:42pm UTC](https://www.protaxcommunity.com/t/partnership-unincorporated-less-than-250k/5646/1 "2022-03-20T17:42:58Z")

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Have a small 2 owner partnership. Gross income under $250k. I will do a T2125 for the business, split 50% then copy & paste into other return. Do I then do a separate T2125 for each individual to allow for their expenses that they pay individually for phones, gas, vehicle, home office etc. or include their additional expenses on the 1st T2125?

Thank you for your help on this one.

Tom

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**Author:** ![Rein](https://sea2.discourse-cdn.com/flex016/user_avatar/www.protaxcommunity.com/rein/32/1083_2.png) [@Rein](https://www.protaxcommunity.com/u/Rein)\
**Post date:** [March 20, 2022, 7:47pm UTC](https://www.protaxcommunity.com/t/partnership-unincorporated-less-than-250k/5646/2 "2022-03-20T19:47:26Z")

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There is a section [part 6] in the T2125 where you can enter expenses that were not reimbursed by the partnership.  
So no separate T2125.  
Business Use of Residence is separate for each partner - it is calculated after the partners share. [see Part 5]

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**Author:** ![tome](https://avatars.discourse-cdn.com/v4/letter/t/e56c9b/32.png) [@tome](https://www.protaxcommunity.com/u/tome)\
**Post date:** [March 24, 2022, 12:03am UTC](https://www.protaxcommunity.com/t/partnership-unincorporated-less-than-250k/5646/3 "2022-03-24T00:03:36Z")

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Thank you for your help on this.

Tom