Yes. If you operate a home-based business, you may qualify for the business-use-of-home tax deduction, which is calculated by determining how much of your home you actually use for your home-based business. You can also deduct a portion of all your house expenses that directly relate to operating your home-based business as a tax deduction, such as your utilities, telephone, and cleaning materials. If you own your home, you can claim a portion of your house insurance, property taxes, and mortgage interest (although you cannot claim the mortgage payments themselves). If you are running your home-based business out of a residence that you rent, you can claim a portion of the rent you pay. The “portion” of house expenses that you can claim as a business expense is also determined by how much of your home you actually use (dedicated space) for your home-based business.