You cannot list your expenses for your basic phone and internet services in line 37, because this is already deducted as an expense on line 25a of the B22 Form. If you list your utility expenses again you would double tip. However, you can list expenses that exceed the basic services if they are necessary for the health and welfare for you or your dependents. So the question is, what is “necessary for the health and welfare”? There are no clear guidelines. I think in general having cell phone and internet is important and perhaps necessary for the welfare. If you don’t overstate your actuall expenses and they are resonable you should be able to deduct some of your expenses. You also can adjust your utility expenses in line 26, but you can’t use both, line 26 and line 37 for the same expense.