Utility Expenses
For a Rental: Standard costs incurred by rental property for normal use.
If you pay the following, rather than the tenant, you can include gas, electricity, water, sewage, heating oil, garbage collection, residential telephone service, cell phone service, cable television, internet service, etc.
For a self-employed business: Costs incurred by a separate business office, not a home office. If you have a home office do NOT enter utilities here. Enter them on the Home Office Expense screen.
If you pay the following, rather than the tenant, you can include gas, electricity, water, sewage, heating oil, garbage collection, residential telephone service, cell phone service, cable television, internet service, etc.
For a self-employed business: Costs incurred by a separate business office, not a home office. If you have a home office do NOT enter utilities here. Enter them on the Home Office Expense screen.
