Water & sewer tax deductible for a rental property?

[blacksheep1x]

I own a multi family. Can I deduct 50% of the water bill and can I deduct the flat rate sewer bill for the rental?

[ChristinaS]

You should add them both to utilities. Either way, you should not apply more than 50% of either cost to the rental portion, unless the fee only covers that portion of the house.

Even if a bill is flat-rate, it is not 100% allocable as a business expense unless the cost only serves that portion.