Carl
Level 15

Investors & landlords

No. You just pro-rate that bill to claim the percentage equal to the percentage of floor space allocated to the rental unit. So if the two units are identical, you can claim 50% of that expense on the SCH E. 

If you pass that cost on to the renter, then whatever the renter pays you is included as rental income. But it will be offset by the utility cost allocated to the SCH E, that you pay.