Internet service expense for LLC operating out of home office

[NS1]

Home office based husband/wife LLC filing form 1065. 

Can the percent of internet service used for the business be deducted under Common Business Expenses > Computer Services/Supplies?

Or is Internet supposed to be part of the unreimbursed expenses for the home office that each partner should file on the personal return?

[JulieR · Accepted solution]

You should deduct the internet service expense as "Unreimbursed Partner Expenses" as part of your home office expenses.