I believe that you could. See this TurboTax Help under Principal place of business.
“If your home office is in a separate, unattached structure—a loft over a detached garage, for example—you don’t have to meet the principal-place-of-business or the deal-with-customers test. As long as you pass the exclusive- and regular-use tests, you can qualify for home business write-offs.”
To report these expenses,
- You would report that you use the office space exclusively and regularly for business.
- You would report that the office space is a separate structure.
- You would report the address of the office space.
- You would report that you rent the office space.
- You would report the percentage of the space devoted to the office space.
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