Are for keeping up and running your entire home. They benefit both the business and personal parts of your home. Generally, enter 100% of your indirect expenses on the appropriate line in column (b).
Exception. If the business percentage of an indirect expense is different from the percentage on line 7, enter only the business part of the expense on the appropriate line in column (a), and leave that line in column (b) blank. For example, your electric bill is $800 for lighting, cooking, laundry, and television. If you reasonably estimate $300 of your electric bill is for lighting and you use 10% of your home for business, enter $30 on line 20 in column (a). Do not make an entry on line 20 in column (b) for any part of your electric bill.