Yes, if you rent your home/apartment with Airbnb, you pay the utilities, and internet access is provided to your renters, then you may include a portion of those costs as Rental Expenses. You will need to calculate the costs for the period when the space was rented - that is the only deductible cost.
If you pay to rent space using Airbnb, utilities should be included in the rental payment and are generally not deductible.
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