Is a customer support representative that works from home is a statutory employee?

here are the 4 categories

• A driver who distributes beverages (other than milk) or meat, vegetable, fruit, or bakery products; or who picks up and delivers laundry or dry cleaning, if the driver is your agent or is paid on commission.
• A full-time life insurance sales agent whose principal business activity is selling life insurance or annuity contracts, or both, primarily for one life insurance company.
• An individual who works at home on materials or goods that you supply and that must be returned to you or to a person you name, if you also furnish specifications for the work to be done.
• A full-time traveling or city salesperson who works on your behalf and turns in orders to you from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments. The goods sold must be merchandise for resale or supplies for use in the buyer’s business operation. The work performed for you must be the salesperson's principal business activity.

My wife employer has her as statutory employee. She doesn't sell anything neither the employer. They just supplied customer service on behave other companies that pay for that service. We have to pay for internet service, electricity and space in the house for her to fulfill work. Is she entitle to claim those expenses?

I suggest you refer to the following links, which also includes other links for additional details.

Pay particular attention to who controls what work is performed, when it must be done, where it must be done.

Check your W-2, box 13 to see if this box is checked.

https://www.irs.gov/businesses/small-businesses-self-employed/statutory-employees

https://www.irs.gov/pub/irs-pdf/p1779.pdf