You can deduct expenses for telephone and utilities, such as gas, oil, electricity, water, and cable, if you incurred the expenses to earn income.

The expenses for utilities that are related to business use of workspace in your home have to be claimed as business-use-of-home expenses.

For more information please see our TurboTax links below:

Claiming Home Office Expenses for Your Small Business

Home Office Deductions for Self-Employed and Employed Taxpayers

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