Agree with the entries on page TI PUMIT TOUJ. Include the partners' outside basis in the partnership. Include unreimbursed expenses incurred by the partners. Mark for follow up Question 31 of 75. A partner's outside basis in a partnership will generally equal their: O Book capital account plus their share of liabilities. Book capital account plus their share of recourse liabilities. Tax capital account plus their share of liabilities. Tax capital account plus their share of recourse liabilities