Utilities paid by the landlord for tenant use are fully deductible, provided that the rental agreement stipulates that the landlord will pay for utilities.
Landlords often incur expenses to light common areas or operate security systems. Other common expenses include power, water, gas, and cable, and internet.
Any utility costs incurred during a period of vacancy are also fully deductible.
Don’t go overboard though. Deducting large expenses during periods of vacancy can be a reason for the IRS to become suspicious