You can claim certain home office expenses if you are a sole proprietor as long as you meet one of the following conditions:
1- It is your principal place of business.
2- You use the space only to earn business income, and you use it on a regular and ongoing basis to meet your clients, customer, or patients.
The following home office expenses are deductible:
Heat, Electricity, and Internet
Before you can deduct these expenses you need to figure out how much you can claim. Divide the area used for your business by the total area of your home and calculate a percentage. Home office expenses can be deducted based on the calculated percentage.