Would the home office deduction apply to a garage used for storing and maintenancing my vehicle?
It could. But probably not. I would think the vehicle is not 100% business use. Therefore the garage space would not be 100% business use either. Two basic (very basic) criteria that must be met to claim a home office.
- The space must be 100% business use. You might use that space for only one hour a week. But for that hour the space is 100% business use.
- The space must be your primary place of business. (this includes storage space for storing items/equipment that is also 100% business use.)
So while you may (and can) conduct less than 100% of your business from that space, that space still has to be for 100% business use.
For example, if you take care of business paperwork at the dining room table for a total of 7 hours a week (one hour a day), that would not qualify for a home office deduction since the space is not 100% business use. You and the family eat meals at that table too, and it some cases, the kids may use that space for doing their homework as well.
