Auto Expenses in a Partnership

Husband and Wife form a partnership in Mississippi on 09/15/2022. They buy a RAM3500 for and title it in their personal names, but use it almost exclusively for partnership business.

Can the partnership deduct anything for automobile and truck expenses?

Must the RAM3500 be titled to the partnership to get the deduction?

Examine the partnership agreement. It's probably going to be best to treat as UPE. Therefore an amendment may be needed.

I'd also advise them to examine their insurance policy and confirm their use doesn't void the policy.

Examine the partnership agreement. It's probably going to be best to treat as UPE. Therefore an amendment may be needed.

I'd also advise them to examine their insurance policy and confirm their use doesn't void the policy.

Thank you for your help. When you say "an amendment may be needed", do you mean the partnership needs to be amended if it does not have language allowing UPE?