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Case Study 2: Types of Business ExpensesKiana runs a small business from her home. She has only one telephone line and frequently makes long-distance calls for business. The cost of the telephone line cannot be deducted, but Kiana can deduct the long-distance charges for her business calls. Click here for an explanation. Utilities typically consist of normal electric, gas, water, and telephone expenses for the business. The base rate of the first telephone line to a residence cannot be deducted, but additional costs incurred for business purpose can be included as an expense. There should be no deduction for personal expenses or expenses for a home office in this category. 
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Income — Business Workout
Business Expenses In Scope for VITA/TCE
Form 1040, Schedule C Instructions