Your home office is based on square footage of the office compared to the total square footage of your home. That percentage will follow through with the utilities when you enter the full amount into the TurboTax software. For example, if you have a 2000 sq ft home and use 100 sq ft for your home office, then 5% of the utilities will be deducted. It will be calculated for you if you select the option that your expenses apply to the entire home in the Home Office area of the software.
This link may also be helpful as it also contains further FAQs about the home office deduction.
Can I Take the Home Office
Deduction?
https://ttlc.intuit.com/replies/3302005