That depends rather heavily on how you set things up before the pandemic...
For me, it's been roughly no change at all, and I'm
far better set up for it than most people I know/work with. Even through a job change in the middle of the pandemic (which was interesting, I've not actually met most of my new coworkers in person).
Four years or so ago, we moved from the Seattle metro area out to rural Idaho, and as part of that, I built myself a shed-office (I like the term Shoffice) on a corner of our property (couple acres in the country, $150k manufactured home, near family, we love it!). I've got isolated space to work, separate from the house, but still within a short walk of the house (I tend to call it WFP - Working From Property, to distinguish from WFH).
The pandemic has been far harder on my wife than on me - she's got two kids at home, and used to regularly take trips into town (shopping, library, etc) and we're doing that far less. For me? I WFP. I used to WFP. I intend to continue to WFP. Isolating from possible covid exposure? *shrug* WFP. Etc.
While we liked having moved to the country before (rural, space, near family), we are
exceedingly glad to have done so this year, because it means that not an awful lot has changed. The car sits far more than it used to (I go poke it to keep the battery warm every few days if we haven't driven it), we go into town radically less and make far larger grocery runs than we used to (2-3 weeks at a time vs 1 week), and... the kids are far better at entertaining themselves out here. The difference between the start of the year and now is massive - they're way better at playing outside and dorking about with stuff on the property and drawing and such.
We chose to homeschool this year for kindergarten, which isn't a problem since my wife worked as a kindergarten teacher for a number of years (she stays at home now), and... if stuff is nuts in the summer/fall, we'll do it again next year.
I diverge from many on this forum with regards to where we live and how we live our lives (I have a "fuckall huge" truck that gets a few thousand miles a year hauling material to the property for various projects), but I've got the skills and experience to work remotely, have designed my life around it, and it's working great for us. We don't have a fancy house (well, by some standards - by ours, the 2k sq ft double wide is quite nice!), we don't drive fancy vehicles (the Volt is 8 years old, the truck is old enough to drink, the Urals, well... OK, they're not fancy but they're sure cool!), and we live a quiet life out here, near family, mostly minding our own business. I don't work with my hands professionally, but sure do on property projects.
And it's working very well.
-Upgrading my internet
-Purchased new modem and router
-Buying an office chair
-Buying a new cellphone and upgraded plan
-Heating costs (I expect this to be significant in the winter with my poorly sealed rental). I run space heaters all day now.
Tax deductions? :D WFH space is tax deductible!
As for heating, I tend to heat with opportunistic loads (at least in my shoffice if I have sun, thing is solar powered). Folding@Home/BOINC/etc turn electricity into heat just as well as a space heater, while doing some good in the process, and if all you want is heat, nothing wrong with running a used Bitcoin miner or two as a heater!