Hal_Al
Level 15

Deductions & credits

The simplified square footage method may be the best way to claim this expense, in your situation.

 

Otherwise use total square footage for the calculation ( 12.5% in RayW7's example) then multiply it by your percentage of the expenses.  For example if you pay 50% of the utilities, your business utility deduction would be 6.25% of the utility bill.