The sewer line can be included as a repair expense for your whole house. Then a portion of it will be deducted with
the home office based on the percent of your house that is used for the home
office.
For example, if the square feet of your home office is 10% of the
square feet of your entire home, then 10% of the cost of the sewer line will be
deducted as part of your home office expense.
