I am scratching my head to understand why people when renting their house put the utilities on tenant. why tenant pays the utilities if there is provision to deduct this expense from income. Lets say we get $1500 rent per month and $200 utilities. if we combine both we can actually subtract utilities and make income earned as 1300 and pay tax on that 1300 and not 1500. So whats the gain to landlord to push utilities on tenants 