Hi denrose1121, You can enter utilities expenses for your business as follows:
- Click Federal on the left hand side
- On the "Let's get the details on your 2018 income..." screen, click Review next to "Self-employment income and expenses"
- On the "Your 2018 self-employed work summary" screen, click Review next to the business for which you want to enter utilities expenses.
- Scroll down and click "Add expenses for this work"
- Depending on the type of utility, you might select Communications (for phone service etc) or Utilities (for things like gas, electricity etc).
Keep in mind that only utilities paid in connection with the production of income are deductible. You can't deduct the utilities for your personal home (unless you have a home office in which case you may be able to deduct a portion of those utilities).