I am home based (100%) employee that started working mid 2018 from home. I am paying my electricity bill with equalized plan and in June each year the electrical company will calculate the actual consumption and in my case I was entitle for large reimbursement that was provided to me in the second part of 2018 for over charge in 2017. How best to claim the electrical expenses for second part of 2018? Can I claim the established monthly payment multiplied by 6 months (to ignore the reimbursement)?