If you have lived here less than 1 year, estimate the yearly cost. "If your house or apartment is rented, enter the costs for utilities and fuels only if you pay for them in addition to the rent entered in H7a. If you live in a condominium, enter the costs for utilities and fuels only if you pay for them in addition to your condominium fee. If your fuel and utility costs are already included in your rent or condominium fee, fill the Included in rent or in condominium fee circle. Do not enter any dollar amounts. The amounts to be reported should be the total amount for the past 12 months. Estimate as closely as possible when exact costs are not know. If you have lived in this house or apartment less than 1 year, estimate the yearly cost. Report amounts even if your bills are unpaid or paid by someone else. If the bills include utilities or fuel used also by another apartment or a business establishment, estimate the amounts for your own house or apartment. If gas and electricity are billed together, enter the combined amount on the electricity line and bracket [ ] the two utilities."