Utilities
Enter the utility expenses related to your business that were NOT part of a home office. Those should be entered on the home office screen.
You can only deduct the percentage of the expense that is directly related to your business use. If you use the same cell phone for both personal and business calls, you must prorate the expense and keep documentation.
First Landline Rule: If you use your home phone for business purposes, do not deduct the base rate or taxes for the first phone line in your home. You may deduct additional business-related costs that exceed the base rate of your primary line. For example, if you have a second phone line, you can deduct the business-use percentage of the charges for that line.
You can only deduct the percentage of the expense that is directly related to your business use. If you use the same cell phone for both personal and business calls, you must prorate the expense and keep documentation.
First Landline Rule: If you use your home phone for business purposes, do not deduct the base rate or taxes for the first phone line in your home. You may deduct additional business-related costs that exceed the base rate of your primary line. For example, if you have a second phone line, you can deduct the business-use percentage of the charges for that line.
