You are correct, home office expenses for W-2 employees is not deductible on your Federal return (due to the Tax Cuts and Jobs Act passed in 2017). You are still allowed to enter the information as part of your Federal return in case your state did not conform to the TCJA with regard to employee business expenses.
When entering the information for the home offices, as long as they are using a different designated space, then you would enter the total utilities amount under each home office entry. The percentage of the total utilities applicable to each home office will be calculated based on the relative size of each office.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
