Not really sure what you are asking. This is from the instructions for Sch C, line 25
Deduct utility expenses only for your trade or business.
Local telephone service.
If you used your home phone for business, do not deduct the base rate (including taxes) of the first phone line into your residence. But you can deduct any additional costs you incurred for business that are more than the base rate of the first phone line. For example, if you had a second line, you can deduct the business percentage of the charges for that line, including the base rate charges.
Are you wondering about if the utilities are mixed between home and business? Is this a home day-care? There are rules for home day-cares.
Here is a link to Publication 587, Business Use of Your Home
https://www.irs.gov/pub/irs-pdf/p587.pdf
Not really sure what you are asking. This is from the instructions for Sch C, line 25
Deduct utility expenses only for your trade or business.
Local telephone service.
If you used your home phone for business, do not deduct the base rate (including taxes) of the first phone line into your residence. But you can deduct any additional costs you incurred for business that are more than the base rate of the first phone line. For example, if you had a second line, you can deduct the business percentage of the charges for that line, including the base rate charges.
Are you wondering about if the utilities are mixed between home and business? Is this a home day-care? There are rules for home day-cares.
Here is a link to Publication 587, Business Use of Your Home
https://www.irs.gov/pub/irs-pdf/p587.pdf
I had previously responded and am replacing this in case anyone else needs this info.
The link you provided actually explained this in more detail, so it's exactly what I needed! Thank you.
Here it is for those who need it:
Utilities and services. Expenses for utilities and services, such as electricity, gas, trash removal, and cleaning services, are primarily personal expenses. However, if you use part of your home for business, you can deduct the business part of these expenses. Generally, the business percentage for utilities is the same as the percentage of your home used for business.