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The rules for claiming home office expenses depend heavily on your type of employment:
- Both self-employed individuals and eligible employees may claim expenses for heat, electricity, water, maintenance, and rent if applicable.
- Commission employees and the self-employed may also claim property taxes and insurance.
- Only self-employed taxpayers may claim mortgage interest as a home office expense.
If you have maintenance costs that are related exclusively to your home office, you can deduct the entire portion of those expenses.
and our TurboTax article on Home Office Deductions for Self-Employed and Employed Taxpayers