office utilities – use Utilities - Line 9224 if the expense is not for your home office.
telephone costs – use Utilities - Line 9224 if the expense is for an office that’s not your home. For cellphone service, use Other expenses - Line 9270.
internet costs – use Other expenses - Line 9270 if the expense is for an office that’s not your home or it’s cellular data.
software costs – you can use Office expenses - Line 8811 or Office stationery and supplies - Line 8860.
travel costs – use Travel expenses - Line 9220 if the expense was not convention related.
professional development costs – use Other expenses - Line 9270.