If you receive a W-2 for your work as an online instructor your home office is not deductible on your federal return under the new tax laws. The new tax law eliminated job-related expenses as a deduction for W-2 employees.
https://ttlc.intuit.com/community/tax-reform/help/which-federal-tax-deductions-have-been-suspended-b...
If you are an independent contractor (Do you receive a 1099Misc ?) then you can enter your home office expenses on your schedule C as a business expense.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
