Yes, you can but it is subject to certain rules. The IRS website generally explains them as follows:
"If you use a portion of your home regularly and exclusively for business purposes, you may be able to take a percentage of your expenses as a home office deduction. Expenses may include the business portion of real estate taxes, mortgage interest, rent, utilities, insurance, depreciation, painting and repairs."
Related Links from the IRS:
Publication 587, Business Use of Your Home
Form 8829, Expenses for Business Use of Your Home
Form 8829 Instructions
FS-2006-25, Home Office Deduction Reminders
Publication 4035, Home-Based Business Tax Avoidance Schemes
For all of your business' legal needs, contact Peterson & Swearingen, LLC at 979-680-9993 or through our website, BrazosLawyers.com.