c_leighton:
This is actually a thread from a year ago for 2016 returns. The principle is the same for 2017. Schedule C, Line 25 still shows the total of communication expenses and non-home utilities expense, but there is the addition of the Schedule C Worksheet.
Here are some screen images that may help you understand how things are flowing in the 2017 desktop product.
When you go through the interview (step-by-step mode), you'll encounter a screen showing a list of business expenses. (see screen image #1) There you can choose the communications category and the utilities category (for utilities not in a home). Entries from that interview flow to the Schedule C Worksheet, and then to Schedule C.
NOTE: "utilities" on Line 25 refers to those utilities that are NOT in a home office, but are in a separate office outside the home or for a business property outside the home. Utilities for a home office are instead reported on Form 8829 (home office expenses).
The actual printed Schedule C will not show the breakdown of Line 25. The breakdown is only shown on the Forms Mode version of Schedule C and the Sched C Worksheet.
