"Communication expenses" (business cellphone service, second phone line for business, business Internet, etc.) are included in the figure shown for "Utilities" on Sch C, Line 25. The TurboTax interview has you enter them as a separate expense category, but in the end it is added with Utilities.
If you look at the Schedule C Worksheet in Forms Mode, the Sch C Line 25 is subdivided, and you will see that "Utilities" actually consists of 2 figures, one of which is the communication expenses, and the other is actual utilities (electricity, gas, water, etc.for a separate business property--NOT home office utilities, which are reported on Form 8829). The only way to view this breakdown is by running the software program and looking at the Schedule C in Forms Mode, and you'll see the 2 separate figures.
Only the total of the two figures is shown on the actual Schedule C, Line 25.
