Customer is a husband and wife partnership return, where the husband paid additional premiums (not reimbursed by the partnership) to cover his wife's health insurance. Would this add partnership basis to the husband, and would he also be able to report these payments as UPE?
Sorry for the confusion. The husband is a w-2 employee at another company and is also a partner in the H&W LLC
That means this person is covered by an Employer plan.
"The partner cannot deduct the premiums for any calendar month, or part of a month, in which the partner is eligible to participate in any subsidized health plan maintained by any employer of the partner, the partner’s spouse, the partner’s dependents, or any children under age 27 who are not dependents. For more information on the self-employed health insurance deduction, see chapter 6 in Publication 535."
https://kb.drakesoftware.com/Site/Browse/10109/1065-Entering-Payments-for-Partner-Health-Insurance
There typically is a qualification for "who" establishes the plan, if the premiums are paid pre-tax, reimbursed, paid directly by the entity, etc.
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