Independent contractors and small (self-owned) companies should definitely be claiming the home office expense...

There has not been a point in the last 40 years where they shouldn't be

https://www.irs.gov/credits-deductions/individuals/home-offi...

You can already deduct many of these and should be. Talk to an accountant but deduction is usually ratio of usage for work vs personal. Also, keep your personal and work expenses very separate in case there is ever an audit.