I work entirely from home at this point and because I use the internet for 90% of my job duties, it's a requirement for my employment. Technically, it IS a work expense because it's a necessity. At the same time, I would be paying for internet at my house regardless of if I worked there or not, so it's not necessarily an *additional* expense since I would already have it. My mom, who has a background in accounting and finance, insists that I should be writing off part of my utility expense as part of a "home office/business." She said I can even write off part of my electricity, etc, although it's kind of a pain to itemize. The reasoning is that if I were doing the same type of work at a separate location, I would be paying for those expenses separately (like if I rented a small office to work in), so they ARE business expenses. Do you WAH-ers write off things like this?