Yes they can be counted as deductions through the Home Office Deduction. The Home Office Deduction lets you deduct things like mortgage interest, insurance, utilities, repairs, and depreciation for the portion of your home used for business. It's available to homeowners and renters alike. It isn't required, so you wont get a penalty if it's not added.
You can claim your home office deduction in:
- Federal Taxes
- Deductions & Credits (you may have to select See all tax breaks)
- Employment Expenses
- Job-Expenses for W2 Income - follow the prompts