Yes, you can
IF
you are self-employed
AND
the area in the garage is used EXCLUSIVELY and it must be your principal place of business.
Suppose someone sells Doodads. They keep their Doodad supply in the garage in the corner and the area is 4'x4'. Nothing else is ever kept there, this is where all the Doodads are stored until they're sold and would qualify as a home office.
Suppose you are a florist. You do your work in the garage after you pull the cars out. This doesn't qualify for a home office since you do other things in addition to floral work there.
Here's some guidance:
IRS How small business owners can deduct their home office from their taxes
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
