You can report these in Other Common Business Expenses
• Select Business tab.
• Select update next to Business Income and Expenses,
• Select Start or Update next to Other Common Business Expenses
How your report the expenses is your choice.If the overhead amount is made up of utilities, report them in utilities. You can consider it office expenses. If you do not think that any of the categories listed fit the nature of the expense, you can use the other miscellaneous category where you can enter your own description of the amount paid.
• Scroll down to Other Miscellaneous Expenses.
• Select Start or Update
• Type in a description and dollar amount spent.