Mileage deductions in a multi-member LLC

[Navid A.]

Hey BP,

How do mileage deductions work in a partnership structured as a multi-member LLC? Are the miles I drive only deductible to my share of the rental income or is it deducted from the total income of the LLC first?

My partner in this new LLC is the "money guy" and I'm running the operations for a 50/50 split. I hope I explained my question clearly. For example:

Total Gross Annual Income: $20,000

Partner 1: drove 500 miles (2000 x .575 = $1,150 deduction) and earned $10,000 (50%)

Partner 2: Drove 0 miles and earned $10.000 (50%)

Would Partner 2 be able to deduct the business' miles driven or do those miles only get deducted from Partner 1's income? 

Thanks!

[Kory Reynolds]

To make it real simple, in your example it seems that Partner 1 could claim unreimbursed partnership expenses on his personal tax return / schedule E. Nothing would be reported on the partnership return itself or related k-1 from that partnership.

Or did the partnership did actually reimburse for mileage?