Percentage of annual utilities I can deduct for home office only

[nami2016]

I pay a monthly installment fee to the IRS for 2013 tax bill. Can I deduct this expense

[RichardG]

The amount of your home-office deduction for utility bills is based on the size of your home office compared to the size of your home.  For example, if the square footage your home office is 5% of the square footage of your home, the deduction will be 5% of your utilities.  When entering your utility bills in TurboTax, enter the full amount for the year, and the program will calculate the deductible amount automatically.

There is no tax deduction for paying back taxes owed.