Yes, if your home office meets any of the following tests.
To qualify to deduct expenses for business use of your
home, you must use part of your home:
- Exclusively and regularly as your principal place of
business;
- Exclusively and regularly as a place where you meet
or deal with patients, clients, or customers in the normal course of your trade or business;
- In the case of a separate structure which is not attached to your home, in connection with your trade or
business;
- On a regular basis for certain storage use;
- For rental use (see Pub. 527); or
- As a daycare facility.
For more information, please see IRS Pub. 587 Business Use of
Your Home.
