What can I enter for utilities on Schedule F?
Enter the cost of gas, electricity, water, and other utilities you used for business on your farm. Don't include personal utilities.
Don't include the cost of the base rate (including taxes) of the first phone line into your home, even if you used it for your farming business. You can deduct any additional costs that you had for your farming business that are more than the base rate of your first phone line. For example, if you had a second line, deduct the business percentage of the charges for that line.