johnparillo
Returning Member

Business Expenses for individual that is employed full time and part-time freelancer at home

Hello, I'm looking for some clarification on business expenses for the following context.

  • I own a property
  • I'm a full time employee
  • I'm a freelancer part time.  I do freelance work in my home office. I did about 100 hours in 2021.

 

Should I claim Electricity Utilities expense

  1. On line 9220 only
  2. On line 9945 only (Part of Business-use-of-home expenses)
  3. Or both?

Which one and why?

 

Thank you

John