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system
renting out rooms in my home, what's the proper way to deal with utilities for tax purposes?
user
it's the same result either way.  say the bills are $600, and you are reimbursed $400. you'd be able to write off $400 as part of the utilities that are common expenses, but then claim the $400 as income.  i'd stick with that, and have contemporaneous records supporting all cash flow. you also can take 2/3 of any other maintenance costs that most homeowners can't. like snow removal, lawn care, etc.
assistant