So we would need to look at Publication 587 for the answer. Under Separate Structure we find:
You can deduct expenses for a separate free-standing structure, such as a studio, workshop, garage, or barn, if you use it exclusively and regularly for your business. The structure does not have to be your principal place of business or a place where you meet patients, clients, or customers.
So assuming you meet the test of exclusively and regularly for your business you could deduct this as a business expense.
If this is a home office for you as an employee, employees may only take the home office deduction if they maintain the home office for the convenience of their employer. An employee's home office is deemed to be for an employer's convenience only if it is: a condition of employment, necessary for the employer's business to properly function, or needed to allow the employee to properly perform his or her duties. Currently employee business expenses are not allowed unless the individuals is employed as Armed Forces reservists, qualified performing artists, fee-based state and local government officials, and employees with impairment-related work expenses.
Thank you for the opportunity to answer your questions @SarahMac7
All the best,
Marc T.
TurboTax Live Tax Expert
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