Home Office Deduction. If you have a brick-and-mortar business, you can always deduct expenses, such as utility bills. If you have a home office, you can also deduct a portion of your maintenance costs.The deduction for utility bills or any other recurring expense depends on the ratio of the size of the home office to your home.For instance, if your office takes up 5 percent of your home's square footage, you can deduct 5 percent of your utility bills.he deduction for utility bills or any other recurring expense depends on the ratio of the size of the home office to your home. For instance, if your office takes up 5 percent of your home's square footage, you can deduct 5 percent of your utility bills.